- (1.) These three appeals have been filed by the assessees against the common order, dated 21.11.2014 passed by the Income Tax Appellate Tribunal, Lucknow in I.T.A. Nos.612, 401 and 152/Lko/2012 for the Assessment Years 2007-08, 2008-09; and 2009-10 respectively.
(2.) Common question of law as raised in all these appeals is as follows:- "Whether in the facts and in the circumstances of the case, the assessee is entitled to the benefit under Section 10-B of the Income Tax Act.?"
(3.) The facts are more or less identical in all these appeals. For the purpose of adjudication, the facts as on record of Income Tax Appeal No.82 of 2015 are being referred.;