2012 (1) TMI 59

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....; For Respondents : Mr. M.M. Khanna, Senior Advocate, with Mr. Vayur Gautam, Advocate. Rajiv Sharma, Judge   Since common questions of law and facts are involved in all the appeals, the same were taken up together and are being disposed of by a common judgment. 2. Following common substantial question of law was framed in all these appeals: Whether the ITAT was correct in holding ....