THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

68,10,239 Nil 2,00,00,000 2015-16 8,45,57,740 Nil 3,65,00,000 2016-17 9,40,17,546 Nil 3,70,00,000 2017-18 Nil Nil 2,60,00,000 Total 47,31,17,971 Nil 12,95,00,000 4. Hon’ble ITSC vide order dated 09.01.2019, u/s 245D

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUNTUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

68,10,239 Nil 2,00,00,000 2015-16 8,45,57,740 Nil 3,65,00,000 2016-17 9,40,17,546 Nil 3,70,00,000 2017-18 Nil Nil 2,60,00,000 Total 47,31,17,971 Nil 12,95,00,000 4. Hon’ble ITSC vide order dated 09.01.2019, u/s 245D

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

68,10,239 Nil 2,00,00,000 2015-16 8,45,57,740 Nil 3,65,00,000 2016-17 9,40,17,546 Nil 3,70,00,000 2017-18 Nil Nil 2,60,00,000 Total 47,31,17,971 Nil 12,95,00,000 4. Hon’ble ITSC vide order dated 09.01.2019, u/s 245D

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. ARUNACHALAM MANICKVEL, , GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

68,10,239 Nil 2,00,00,000 2015-16 8,45,57,740 Nil 3,65,00,000 2016-17 9,40,17,546 Nil 3,70,00,000 2017-18 Nil Nil 2,60,00,000 Total 47,31,17,971 Nil 12,95,00,000 4. Hon’ble ITSC vide order dated 09.01.2019, u/s 245D

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

68,10,239 Nil 2,00,00,000 2015-16 8,45,57,740 Nil 3,65,00,000 2016-17 9,40,17,546 Nil 3,70,00,000 2017-18 Nil Nil 2,60,00,000 Total 47,31,17,971 Nil 12,95,00,000 4. Hon’ble ITSC vide order dated 09.01.2019, u/s 245D

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

68,10,239 Nil 2,00,00,000 2015-16 8,45,57,740 Nil 3,65,00,000 2016-17 9,40,17,546 Nil 3,70,00,000 2017-18 Nil Nil 2,60,00,000 Total 47,31,17,971 Nil 12,95,00,000 4. Hon’ble ITSC vide order dated 09.01.2019, u/s 245D

GVR POWER & INFRASTRUCTURE LIMITED,KADIYAM vs. ACIT, CIRCLE - 2(1), RAJAHMUNDRY

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

216 by ITAT ‘K’ Bench, Mumbai held that where the loan for which assessee had given corporate guarantee, primarily covered by pledge of securities hypothecation of debtors balances and other assets of AE, corporate guarantee commission around 0.5% would be acceptable as ALP. Further, the ITAT Mumbai ‘K’ Bench in the case of Nimbus Communications Ltd. Vs. ACIT

GVK POWER & INFRASTRUCTURE LIMITED,KADIYAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.553/Viz/2018 (ननधधारण वर्ा/Assessment Year:2014-15) M/S Gvk Power & Infrastructure Ltd. Vs. Asst.Commissioner Of D.No.5-48, Gvk Power Plant Income Tax Jegurupadu, Kadiyammandal Circle-2(1) East Godavari Rajamahendravaram [Pan :Aaacj5599A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओ रसे/ Appellant By Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से/ Respondent By Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 21.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.04.2019

section 36(1)(iii) the following conditions are required to be satisfied before the assessee can successfully claim deduction in respect of interest paid : (a) The assessee should have borrowed capital; (b) The borrowing of the capital should be for the purpose of the business and (c) Interest should have been paid on the borrowing. The finding

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJAHMUNDRY vs. NEXUS WELLHOPE AGRITECH INTERNATIONAL LIMITED, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.86, 87, 88, 89, 90, 91, 92/Viz/2021 ("नधा"रण वष" / Assessment Year :2011-12, 2012-13, 2013-14, 2014-15, 2015- 16, 2016-17, 2017-18) The Asst. Commissioner Of Income Vs. M/S. Nexus Feeds Limited, Tax, Central Circle-1, Flat No.82, Navanirman Nagar, Rajahmundry. Road No.71, Jubilee Hills, Hyderabad-500 033. Pan: Aadcn 2786 N आयकर अपील सं./ I.T.A. No. 94/Viz/2021 (Assessment Year : 2016-17) The Asst. Commissioner Of Income Vs. M/S. Nexus Well Hope Agritech Tax, Central Circle-1, International Limited, Rajahmundry. Plot No.101, D.No.8-1- 301/86/87, Sai Priya Residency, Lakshmi Nagar Colony, Hyderabad. Pan: Aafcn 0930 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mv Prasad, Ca ""याथ" क" ओर से / Revenue By : Sri Mn Murthy Naik, Cit-Dr

216, 218, 2 219, 222, 225 & 267/10258, 10260, 10262, 10264, 10265, 10268, 1027 & 10175/2019-20/CIT(A)-3/VSP/2020-21, dated 21/12/2020 arising out of the orders passed U/s. 143(3) r.w.s 153A of the Income Tax Act, 1961 [the Act]. 2. Since the grounds raised by the Revenue in all these appeals are similar in nature, for the sake of convenience, these

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJAHMUNDRY vs. NEXUS FEEDS LIMITED, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.86, 87, 88, 89, 90, 91, 92/Viz/2021 ("नधा"रण वष" / Assessment Year :2011-12, 2012-13, 2013-14, 2014-15, 2015- 16, 2016-17, 2017-18) The Asst. Commissioner Of Income Vs. M/S. Nexus Feeds Limited, Tax, Central Circle-1, Flat No.82, Navanirman Nagar, Rajahmundry. Road No.71, Jubilee Hills, Hyderabad-500 033. Pan: Aadcn 2786 N आयकर अपील सं./ I.T.A. No. 94/Viz/2021 (Assessment Year : 2016-17) The Asst. Commissioner Of Income Vs. M/S. Nexus Well Hope Agritech Tax, Central Circle-1, International Limited, Rajahmundry. Plot No.101, D.No.8-1- 301/86/87, Sai Priya Residency, Lakshmi Nagar Colony, Hyderabad. Pan: Aafcn 0930 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mv Prasad, Ca ""याथ" क" ओर से / Revenue By : Sri Mn Murthy Naik, Cit-Dr

216, 218, 2 219, 222, 225 & 267/10258, 10260, 10262, 10264, 10265, 10268, 1027 & 10175/2019-20/CIT(A)-3/VSP/2020-21, dated 21/12/2020 arising out of the orders passed U/s. 143(3) r.w.s 153A of the Income Tax Act, 1961 [the Act]. 2. Since the grounds raised by the Revenue in all these appeals are similar in nature, for the sake of convenience, these

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-, RAJAHMUNDRY vs. NEXUS FEEDS LIMITED, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.86, 87, 88, 89, 90, 91, 92/Viz/2021 ("नधा"रण वष" / Assessment Year :2011-12, 2012-13, 2013-14, 2014-15, 2015- 16, 2016-17, 2017-18) The Asst. Commissioner Of Income Vs. M/S. Nexus Feeds Limited, Tax, Central Circle-1, Flat No.82, Navanirman Nagar, Rajahmundry. Road No.71, Jubilee Hills, Hyderabad-500 033. Pan: Aadcn 2786 N आयकर अपील सं./ I.T.A. No. 94/Viz/2021 (Assessment Year : 2016-17) The Asst. Commissioner Of Income Vs. M/S. Nexus Well Hope Agritech Tax, Central Circle-1, International Limited, Rajahmundry. Plot No.101, D.No.8-1- 301/86/87, Sai Priya Residency, Lakshmi Nagar Colony, Hyderabad. Pan: Aafcn 0930 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mv Prasad, Ca ""याथ" क" ओर से / Revenue By : Sri Mn Murthy Naik, Cit-Dr

216, 218, 2 219, 222, 225 & 267/10258, 10260, 10262, 10264, 10265, 10268, 1027 & 10175/2019-20/CIT(A)-3/VSP/2020-21, dated 21/12/2020 arising out of the orders passed U/s. 143(3) r.w.s 153A of the Income Tax Act, 1961 [the Act]. 2. Since the grounds raised by the Revenue in all these appeals are similar in nature, for the sake of convenience, these

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJAHMUNDRY vs. NEXUS FEEDS LIMITED, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.86, 87, 88, 89, 90, 91, 92/Viz/2021 ("नधा"रण वष" / Assessment Year :2011-12, 2012-13, 2013-14, 2014-15, 2015- 16, 2016-17, 2017-18) The Asst. Commissioner Of Income Vs. M/S. Nexus Feeds Limited, Tax, Central Circle-1, Flat No.82, Navanirman Nagar, Rajahmundry. Road No.71, Jubilee Hills, Hyderabad-500 033. Pan: Aadcn 2786 N आयकर अपील सं./ I.T.A. No. 94/Viz/2021 (Assessment Year : 2016-17) The Asst. Commissioner Of Income Vs. M/S. Nexus Well Hope Agritech Tax, Central Circle-1, International Limited, Rajahmundry. Plot No.101, D.No.8-1- 301/86/87, Sai Priya Residency, Lakshmi Nagar Colony, Hyderabad. Pan: Aafcn 0930 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mv Prasad, Ca ""याथ" क" ओर से / Revenue By : Sri Mn Murthy Naik, Cit-Dr

216, 218, 2 219, 222, 225 & 267/10258, 10260, 10262, 10264, 10265, 10268, 1027 & 10175/2019-20/CIT(A)-3/VSP/2020-21, dated 21/12/2020 arising out of the orders passed U/s. 143(3) r.w.s 153A of the Income Tax Act, 1961 [the Act]. 2. Since the grounds raised by the Revenue in all these appeals are similar in nature, for the sake of convenience, these

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJAHMUNDRY vs. NEXUS FEEDS LIMITED, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.86, 87, 88, 89, 90, 91, 92/Viz/2021 ("नधा"रण वष" / Assessment Year :2011-12, 2012-13, 2013-14, 2014-15, 2015- 16, 2016-17, 2017-18) The Asst. Commissioner Of Income Vs. M/S. Nexus Feeds Limited, Tax, Central Circle-1, Flat No.82, Navanirman Nagar, Rajahmundry. Road No.71, Jubilee Hills, Hyderabad-500 033. Pan: Aadcn 2786 N आयकर अपील सं./ I.T.A. No. 94/Viz/2021 (Assessment Year : 2016-17) The Asst. Commissioner Of Income Vs. M/S. Nexus Well Hope Agritech Tax, Central Circle-1, International Limited, Rajahmundry. Plot No.101, D.No.8-1- 301/86/87, Sai Priya Residency, Lakshmi Nagar Colony, Hyderabad. Pan: Aafcn 0930 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mv Prasad, Ca ""याथ" क" ओर से / Revenue By : Sri Mn Murthy Naik, Cit-Dr

216, 218, 2 219, 222, 225 & 267/10258, 10260, 10262, 10264, 10265, 10268, 1027 & 10175/2019-20/CIT(A)-3/VSP/2020-21, dated 21/12/2020 arising out of the orders passed U/s. 143(3) r.w.s 153A of the Income Tax Act, 1961 [the Act]. 2. Since the grounds raised by the Revenue in all these appeals are similar in nature, for the sake of convenience, these

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJAHMUNDRY vs. NEXUS FEEDS LIMITED, HYDERANAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.86, 87, 88, 89, 90, 91, 92/Viz/2021 ("नधा"रण वष" / Assessment Year :2011-12, 2012-13, 2013-14, 2014-15, 2015- 16, 2016-17, 2017-18) The Asst. Commissioner Of Income Vs. M/S. Nexus Feeds Limited, Tax, Central Circle-1, Flat No.82, Navanirman Nagar, Rajahmundry. Road No.71, Jubilee Hills, Hyderabad-500 033. Pan: Aadcn 2786 N आयकर अपील सं./ I.T.A. No. 94/Viz/2021 (Assessment Year : 2016-17) The Asst. Commissioner Of Income Vs. M/S. Nexus Well Hope Agritech Tax, Central Circle-1, International Limited, Rajahmundry. Plot No.101, D.No.8-1- 301/86/87, Sai Priya Residency, Lakshmi Nagar Colony, Hyderabad. Pan: Aafcn 0930 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mv Prasad, Ca ""याथ" क" ओर से / Revenue By : Sri Mn Murthy Naik, Cit-Dr

216, 218, 2 219, 222, 225 & 267/10258, 10260, 10262, 10264, 10265, 10268, 1027 & 10175/2019-20/CIT(A)-3/VSP/2020-21, dated 21/12/2020 arising out of the orders passed U/s. 143(3) r.w.s 153A of the Income Tax Act, 1961 [the Act]. 2. Since the grounds raised by the Revenue in all these appeals are similar in nature, for the sake of convenience, these

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , RAJAHMUNDRY vs. NEXUS FEEDS LIMITED, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.86, 87, 88, 89, 90, 91, 92/Viz/2021 ("नधा"रण वष" / Assessment Year :2011-12, 2012-13, 2013-14, 2014-15, 2015- 16, 2016-17, 2017-18) The Asst. Commissioner Of Income Vs. M/S. Nexus Feeds Limited, Tax, Central Circle-1, Flat No.82, Navanirman Nagar, Rajahmundry. Road No.71, Jubilee Hills, Hyderabad-500 033. Pan: Aadcn 2786 N आयकर अपील सं./ I.T.A. No. 94/Viz/2021 (Assessment Year : 2016-17) The Asst. Commissioner Of Income Vs. M/S. Nexus Well Hope Agritech Tax, Central Circle-1, International Limited, Rajahmundry. Plot No.101, D.No.8-1- 301/86/87, Sai Priya Residency, Lakshmi Nagar Colony, Hyderabad. Pan: Aafcn 0930 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mv Prasad, Ca ""याथ" क" ओर से / Revenue By : Sri Mn Murthy Naik, Cit-Dr

216, 218, 2 219, 222, 225 & 267/10258, 10260, 10262, 10264, 10265, 10268, 1027 & 10175/2019-20/CIT(A)-3/VSP/2020-21, dated 21/12/2020 arising out of the orders passed U/s. 143(3) r.w.s 153A of the Income Tax Act, 1961 [the Act]. 2. Since the grounds raised by the Revenue in all these appeals are similar in nature, for the sake of convenience, these

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJAHMUNDRY vs. NEXUS FEEDS LIMITED, HYDERANAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.86, 87, 88, 89, 90, 91, 92/Viz/2021 ("नधा"रण वष" / Assessment Year :2011-12, 2012-13, 2013-14, 2014-15, 2015- 16, 2016-17, 2017-18) The Asst. Commissioner Of Income Vs. M/S. Nexus Feeds Limited, Tax, Central Circle-1, Flat No.82, Navanirman Nagar, Rajahmundry. Road No.71, Jubilee Hills, Hyderabad-500 033. Pan: Aadcn 2786 N आयकर अपील सं./ I.T.A. No. 94/Viz/2021 (Assessment Year : 2016-17) The Asst. Commissioner Of Income Vs. M/S. Nexus Well Hope Agritech Tax, Central Circle-1, International Limited, Rajahmundry. Plot No.101, D.No.8-1- 301/86/87, Sai Priya Residency, Lakshmi Nagar Colony, Hyderabad. Pan: Aafcn 0930 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mv Prasad, Ca ""याथ" क" ओर से / Revenue By : Sri Mn Murthy Naik, Cit-Dr

216, 218, 2 219, 222, 225 & 267/10258, 10260, 10262, 10264, 10265, 10268, 1027 & 10175/2019-20/CIT(A)-3/VSP/2020-21, dated 21/12/2020 arising out of the orders passed U/s. 143(3) r.w.s 153A of the Income Tax Act, 1961 [the Act]. 2. Since the grounds raised by the Revenue in all these appeals are similar in nature, for the sake of convenience, these