JABALPUR, India, May 12 -- Madhya Pradesh High Court issued the following Judgement/Order on April 15:

The present batch of appeals is under Section 260(A) of Income Tax Act 1961. The appeals have been filed on different grounds and different substantial questions law arise in these matters. However, there are certain substantial questions of law which arise commonly in many of the appeals and some other substantial questions of law arise in different appeals on different issues.

2. MAIT No. 79/2004 has been admitted on 13.04.2005 and substantial questions of law have been framed on that date which were thereafter reframed on 18.01.2016. By the same common order substantial questions of law were framed in ITA No. 71/2014. The operative p...