ASHOK BHAN, J.

1. This order shall dispose of Civil Writ Petitions 15278, 15287 and 15411, of 1996, as common questions of law and facts are involved in all these petitions.

2. Facts, as stated below, are taken from CWP 15278 of 1996 : Petitioner, a partnership concern, is engaged in the business of civil construction/supply of labour for civil construction. It filed its return for the asst. yr. 1995-96 on 23rd June, 1995. Income was computed as per the provisions of s. 44AD of the IT Act, 1961 (hereinafter referred to as the Act). Petitioner claimed deduction of salary and interest paid to the partners out of the income computed as per s. 44AD of the Act, which was admissible as per cls. 31 and 32.2 of Circular No. 684 dt. 10th June, 1994 [published at (1994) 119 CTR (St.) 25], issued by the CBDT. Clauses 31.3 and 32.2 of the said Circular, copy of which has been attached as Annexure P-1 with the writ petition, read as under:

"31.3. The rate of 8 per cent is comprehensive. All deductions under sections 30 to 38 including depreciation, will be deemed to have been already allowed and no further deduction will be allowed under these sections. The written down value will be ca