JUDGMENT Rajiv Shakdher, J. The above-captioned appeals concern Assessment Years (AYs) 2011-12. 2. On 09.02.2023, we indicated that the facts which obtain in the above-captioned appeals are pari materia with the facts that arise in ITA 191/2018. 2.1. It was also submitted by the counsels for the parties that the decision taken in the said appeal i.e., ITA 191/2018, would also apply to the above-captioned appeals. 3. Since, in ITA 191/2018, we have decided the common question of law arising in ITA 191/2018 and the above-captioned appeals against the appellant/revenue and in favour of the respondent/assessee, the same fate will follow in these appeals as well. It is ordered accordingly. 4. The appeals are, accordingly, closed.