JUDGMENT

K.S. Jhaveri, J. - By way of all these appeals, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the department and confirmed the order of the CIT(A) modifying the order of the Assessing Officer.

2. This Court while admitting the appeal No. 285/2011 on 31.03.2014 has framed the following substantial question of law:

"Whether the Tribunal as well as CIT(A) were justified in holding the assessee entitled for benefit under section 10AA of the Act and thereby granting deduction of Rs. 7,38,85,415/- despite violation of mandatory conditions prescribed in section 10AA(4)(ii) of the Act."

2.1. This Court while admitting the appeal No.382/2011 on 31.03.2014 has framed the following substantial question of law:

"Whether the Tribunal as well as CIT(A) were justified in holding the assessee entitled for benefit under section 10AA of the Act and thereby granting deduction of Rs. 2,32,67,650/- despite violation of mandatory conditions prescribed in section 10AA(4)(ii) of the Act."

2.2. This Court while admitting the appeal No.224/2012 on 31.03.2014 has framed the following substantial question of law:

"Whether the Tribu