K.S.JHAVERI, J. - (1.) Since the common questions of law arise in this group of appeals, they are being heard and decided together by this common oral judgment.
(2.) Tax Appeal No. 1829 of 2009 challenges the order dated 26/09/2008 made by the ITAT in ITA No.1391/Ahd/2004 for assessment year 2001-2002 and is admitted on the following question of law: "Whether the appellate Tribunal is right in law and on facts in reversing the order passed by CIT (A) in allowing the claim of deduction under section 80IA on interest amounting to Rs.76,90,674/- received on margin money?"
(3.) Tax Appeal No.2092 of 2010 challenges the order dated 08/01/2010 passed by the ITAT in ITA NO.844/Ahd/2006 for assessment year 2002-2003 and came to be admitted on the following question of law: "Whether the Appellate Tribunal is right in law and on facts in allowing the claim of deduction under section 80IA on the interest amounting to Rs.86,66,390/- received on margin money?" ;