This batch of appeals arises from a common judgment and order pronounced by the High Court of Karnataka, in Income Tax Appeals No. 115 of 1999 along with 70 of2000, ... 3095 of 2005, 1547 of 2005, 1548 of 2005, 3091 of2005, 3089 of 2005 along with 3093 of 2005, and 3088 of2005. Since these appeals entail the same issue, they are being disposed of by this common judgment