JUDGMENT

Paripoornan, J.-Special leave granted in SLP (C) Nos. 22644/94 and 2811/94.

2. This batch of 23 cases was posted together. That was so done on the basis that the same and identical point arises for consideration in all of them. On further verification, it turned out that in 7 appeals, the point that arises for consideration is little different. On the question arising in those appeals no arguments were advanced. So, the said seven appeals are de-linked, to be posted later for hearing.

3. For convenience sake, the 23 cases including seven appeals which are de-linked can be classified into 5 groups. Group-A : C.A. Nos. 854/858/86 Commissioner of Income-tax, Bihar v. M/s. Bankipur Club Ltd. Group-B : C.A. Nos. 505/92 and 3974/92 - Commissioner of Income-tax, Bihar-II v. Ranchi Club Ltd.; Group-C : C.A. No. 3382/97 (arising out of SLP (C) No. 22644/94 and C.A. No. 10194/95 - Commissioner of Income-tax, Bombay v. Cricket Club of India; Group-D: C.A. Nos. 1635/94, 1648-49/94, 2380-82/94 and C.A. No. 3383/97 (arising out of SLP (C) No. 2811/94) - Commissioner of Income Tax, Jalandhar v. Northern India Motion Pictures Association; Group-E : C.A. Nos. 4777-78/89, 4534/91, 8046/95, 17