(1.) These five appeals arise out from a common order dated 19.10.2012 (Annexure A-3) passed by the Income Tax Appellate Tribunal, Delhi Bench H , New Delhi (hereinafter referred to as, the Tribunal) in ITA Nos.5128 to 5132/Del/2011 pertaining to the assessment year 2003-04.
(2.) Following substantial questions of law have been posed in these appeals:
(3.) As questions of law to be answered are same in all the appeals, the appeals have been taken up together for adjudicaiton. Facts have been taken from Income Tax Appeal No.41 of 2013.