ORDER : CIVIL APPEAL NO. 151 OF 2015 1. Heard Mr. Arijit Prasad, learned senior advocate in support of the Revenue and Mr. Ritin Rai, learned senior advocate for the assessee. 2. The judgment under appeal was rendered by the Division Bench of the Kerala High Court in I.T.A. No.1710 of 2009 dated 12.11.2010. 3. We have gone through the circumstances on record and considered the rival submissions. In our view, no interference is called for. We, therefore, dismiss this appeal. No costs. 4. Pending applications, if any, also stand disposed of. CIVIL APPEAL NO 152 Of 2015, 154 Of 2015,13571 Of 2015, SLP (C) NO.870 Of 2022, 5561 Of 2022 and 9881 Of 2022 5. The view taken by the High Court vide judgment dated 12.11.2010 in I.T.A. No.1710 of 2009 and connected matters was relied upon by the High Court in the instant matters and the issue was answered against the Revenue. 6. Having confirmed the view taken by the High Court, the logical consequence is that the instant matters deserve dismissal. We order accordingly. 7. Pending applications, if any, also stand disposed of. SLP(C) No.11435 Of 2022, 11393 Of 2022 and 12257 Of 2022 8. Since the issue involved in the instant matters stand covered by the dismissal of Civil Appeal No.151 of 2015, the instant matters are also dismissed. 9. Pending applications, if any, also stand disposed of.