(1.) In all these appeals common questions of law and facts are involved, hence, they are decided by this common judgement.
(2.) This Court while admitting the matter has framed the following questions of law:-"D.B. ITA No. 643/2008
(3.) Counsel for the appellant has taken us to the definition of local authority under the Income Tax Act and contended that in view of the proviso added to explanation of Sec. 10(20) of the Income Tax Act which reads as under:-