- (1.) In all these appeals common question of law and facts are involved hence they are decided by this common judgment.
(2.) In appeal No.164/2017, the application (21970/2017) for amending the substantial question of law is allowed.
(3.) The said appeal (164/2017) has not been admitted which is now admitted on the following amended substantial question of law:- "Whether on the facts and in circumstances of the case, the assessee can claim as interest expenditure of Rs.2,32,13,786/- as business expenditure which is neither in consonance of method of accounting nor the practice/accounting policy followed by the assessee?";