1. All these matters are covered by the pronouncement of this Court in Second ITO v. Stumpp, Schuele and Somappa P. Ltd. (1991) 187 ITR 108.
2. ' We do not consider it necessary or appropriate to entertain any contention suggesting that the reasoning in the said judgment suffers from infirmities. It is as important that the law be certain as it is that it be correct. These appeals are, accordingly dismissed, but without any order as to costs.