SCOOP INDUSTRIES (P) LTD Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) In all the above tax appeals the following two substantial questions of law have been raised which read as under:

(2.) As the identical substantial questions of law are involved in all the above tax appeals, by this judgment and order, we are disposing of all the above ten tax appeals by this common judgment and order.

(3.) To understand the controversy, we are giving the brief factual background in the first appeal and even in the other tax appeals facts are identical excepting the amounts involved and the dates. As such we are not burdening the judgment with all those details regarding figures and dates.