ORDER :

J.B.Pardiwala, J.

1. Since the questions of law as proposed by the Revenue in all the captioned tax appeals are the same, those were heard analogously and are being disposed of by this common order.

2. For the sake of convenience, the Tax Appeal No.818 of 2019 is treated as the lead appeal.

3. This tax appeal under Section 260A of the Income Tax Act, 1961 (for short “the Act, 1961”) is at the instance of the Revenue and is directed against the order passed by the Income Tax Appellate Tribunal, Surat Bench, Surat in the ITA No.193/Srt/2017 for the A.Y.2011-12.

4. The Revenue has proposed the following questions as the substantial questions of law arising in this appeal.

“1(a)Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT's order is correct when in fact the exemption u/s. 10AA of the IT Act should be based on total income to be computed as per the provisions of section 29 to 43D of the Act, after allowing all eligible deductions whether or claimed suo-moto by the assessee or not?

1(b) Whether on the facts and circumstances of the case and in la