JUDGMENT

Paripoornan, J.-Leave granted in Special Leave Petition Nos. 2357-59 of 1988, 3122 of 1987 and 6281 of 1986.

2. In this batch of 18 cases, a common question of law-the scope of Section 10(2) of the Income-tax Act, 1961-arises for consideration. The main case is the decision rendered by the Madras High Court in Tax Case No. 114 of 1975 (Additional Commissioner of Income-tax, Madras v. Aditanar Educational Institution, Madras). The said decision is reported in 118 ITR 235. The assessee as well as the Revenue have filed appeals from the said decision, which covered a period of three years, 1965-66, 1966-67 and 1967-68. The appeals filed by the assessee are Civil Appeal Nos. 2578-80 of 1979 and the appeals filed by the Revenue are Civil Appeal Nos. 356, 356A and 356B of 1980. Civil Appeal Nos. 41 and 42 of 1988 as also the appeals relating to Special Leave Petition Nos. 2357-59 of 1988 and 3122 of 1987 relate to the same assessee. The assessees in the other cases are different. In Civil Appeal Nos. 3881-82 of 1984 and 379-80 of 1985, the assessee is Sri Paramkalyani Education Society, Madras. In Civil Appeal Nos. 8789 of 1995, the assessee is one Sattur Hindu Nadar s Edward Scho