PKD TRUST Vs. INCOME TAX OFFICER

JUDGEMENT

(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 "A"? Bench, Chennai in I.T.A Nos1819/Mds/2016 and 1820/Mds/2016 against the order rejecting the claim for exemption under Section 10(23C)(vi) of the Act, for the assessment years 2012- 13 and I.T.A.No.2053/Mds/2014 for the assessment year 2010-11 respectively.

(2.) T.C.A.No.286 of 2018 has been filed raising the following substantial questions of law:

(3.) T.C.A.Nos.287 and 288 of 2018 have been filed raising the following substantial question of law;