Dismissing the appeals the Court held that the Tribunal had considered all the issues raised before it and had rendered findings which were based primarily on facts. Though references had been made of certain legal provisions, the adjudication and rendering of findings were essentially facts-centric. A comprehensive scrutiny of the proposed questions of law in three of these appeals revealed that they were generic in nature. Appeals are dismissed. (AY. 2009-10, 2013-14, 2014-15)