(1.) These Tax Case Appeals by the assessee, filed under Section 260-A of the Income Tax Act, 1961, ('the Act' for brevity) are directed against the common order passed by the Income Tax Appellate Tribunal, Madras "B"? Bench, Chennai in I.T.A Nos.2006/Mds/2016, 2007/Mds/2016 and 2008/Mds/2016 dated 03.08.2017 for the assessment years 2009-10, 2010-11 and 2011-12 respectively.
(2.) The above Tax Case Appeals have been filed raising the following substantial questions of law:-
(3.) We have heard Mr.A.S.Sriraman, learned counsel for the appellant and Mr.J.Narayanaswami, learned Senior Standing counsel for the respondent. On consent of either side, we take up the appeals for final disposal.