Mr. A.K. Sikri, J. - (1.) With the consent of the parties, we have heard the arguments in the matters finally.
(2.) Leave granted.
(3.) The Department has filed these appeals against the judgments of the Bombay High Court passed in various cases whereby the High Court has concurred with the view taken by the Income Tax Appellate Tribunal (hereinafter referred to as the 'Tribunal') and held that the amount in question could not be treated as income under section 41(1) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). The main judgment is dated 05.12.2014 which was rendered in a batch of appeals with leading case known as 'The Commissioner of Income Tax-8 v. M/s. Sulzer India Limited' [2015] 54 taxmann.com 161/229 Taxman 264/[2014] 369 ITR 717 (Bom.) . It is this judgment which has been followed in other cases. Therefore, for the sake of convenience, we shall refer to the facts as noted in M/s. Sulzer India Ltd.'s case.;