K.S. Jhaveri, J.

1. As the questions referred to this Court in all these appeals are common, at the request of learned advocates, the appeals are heard together and are disposed of by this common judgment.

2. Being aggrieved and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench 'D' (hereinafter referred to as 'the Tribunal'), the revenue has preferred the present Tax Appeals assailing the following orders:

Tax Appeal No.	Date of Tribunal’s Order	IT(SS)A No.	Assessment Year
871 of 2009	25/09/08	597/Ahd/2007	2000-01
872 of 2009	25/09/08	598/Ahd/2007	2003-04
873 of 2009	25/09/08	599/Ahd/2007	2004-05
589 of 2010	09/10/09	1766/Ahd/2009	2006-07
794 of 2011	04/03/11	1311/Ahd/2008	2001-02
795 of 2011	04/03/11	1312/Ahd/2008	2002-03
796 of 2011	04/03/11	1313/Ahd/2008	2005-06

3. The following questions of law were raised for consideration by this Court:

TAX APPEAL NO. 871 OF 2009

"(A)