(1.) Since the issues raised in all the captioned tax appeals preferred at the instance of the Revenue are the same,those were heard analogously and are being disposed of by this common judgment and order.
(2.) In the tax appeals captioned above, the respondentassessee are the three Cricket Associations, namely, (I) Gujarat Cricket Association (ii) Baroda Cricket Association and (iii) Saurashtra Cricket Association.
(3.) In the following tax appeals, the respondent-assessee is the Gujarat Cricket Association;