(1.) THE Revenue filed the appeals under Section 260A of the Income -tax Act, 1961, against the orders of the Income -tax Appellate Tribunal, Madras, 'A' Bench, dated October 13, 2004, in I.T.A. Nos. 1370 and 1371/Mds/2004 for the assessment years 1995 -96 and 1996 -97 and Madras 'B' Bench dated March 20, 2008, in I.T.A. No. 606/Mds/2006 for the assessment year 1999 -2000 by formulating the following questions of law:
(2.) THE facts of the case as stated in the memorandum of grounds of appeals are as follows:
(3.) FOLLOWING the same, these appeals are also dismissed.