M.L. Mehta, J.

1. The question of law which arises for consideration in these appeals is common. These appeals concern with the same Assessee, though these pertain to different Assessment Years.

2. ITA 1943/2010 and ITA 765/2011 are directed against the impugned common order dated 10.07.2009 of the ITAT (for short 'the Tribunal'). These pertain to assessment years 2003-04 and 2002-03 respectively. ITA 763/2011 is against the impugned order dated 03.07.2009 of the Tribunal and it pertains to assessment year 2005-06.

3. It so happened that ITA 1943/2010 pertaining to assessment year 2003-04 came to be heard by us prior in time than the other two appeals. This appeal was admitted only on one substantial question of law which is as under:

Whether learned ITAT/CIT (A) erred in deleting the addition of Rs. 40,30,509/- on account of Royalty, ignoring that payment made as royalty has element of Capital Expenditure?

4. In the other two appeals viz ITA 763/2011 and 765/2011 also identical question came up for consideration for admission. The counsel of both the parties in these cases also being the same, they adopted the arguments as made in ITA 1943/2010. The substantial question of law