ORDER

PER BENCH :

ITA Nos.1696/PUN/2024 to ITA Nos.1703/PUN/2024 filed by the assessee are directed against the common order dated 14.06.2024 of the Ld. CIT(A), Pune-11, relating to the assessment years 2013-2014 to 2020-2021 respectively. ITA No.1831/PUN/2024 filed by the Revenue is directed against the order dated 14.06.2024 of the Ld. CIT(A), Pune-11 for assessment year 2017-18. Since common issues are involved in all these appeals, therefore, these appeals were heard together and are being disposed of by this consolidated order for the sake of brevity and convenience.

2. We are taking ITA .No.1701/PUN./ 2024 for the assessment year 2018- 2019 as the lead appeal since the Ld. CIT(A) has considered assessment year 2018-2019 as the “lead” appeal before him.

3. Facts of the case, in brief, are that the assessee is a Public Limited Company and provides solutions in aquaculture cage nets, fishing nets, sports nets, safety nets, agricultural nets, coated fabrics, polymer ropes and geo-synthetics etc. The key products manufactured by the assessee viz., Garware Technical Fibres Ltd [in short “GTFL”] include ropes, trawling nets, gill nets, doe nets, nursery cages, predator cages, fitn