Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowances of Rs. 91,79,472/- being the payment to bogus nature of sub-contract works. This ground is similar to ground Nos. 2 & 3 raised by the revenue in ITA No. 50/Viz/2021 for the A.Y.2013-14 and the decision rendered therein shall apply mutatis-mutandis for Page No. 12 I.T.A.Nos.50, 51 & 53/VIZ/2021 M/s. Alfa Electronic Services (India) Private Limited