TRF LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS batch of appeals was admitted for hearing on the following substantial questions of law :

(2.) THE appellant has preferred these appeals against the common order dt. 26th July, 2001 passed by the Income-tax Appellate Tribunal (in short 'Tribunal') in ITA Nos. 22 to 26/Pat/2000, denying the deductions claimed by the appellant regarding additional payment made to its sub-contractor, namely, M/s Pioneer Engineering Company (for short PECO) in the asst. yrs. 1991-92 to 1995-96 and dismissing the said appeals.

(3.) THE fact giving rise to the controversy is common in all the appeals and goes as under :