popupmenu and menu

<RelativeLayout xmlns:androclass="http://schemas.android.com/apk/res/android"  
    xmlns:tools="http://schemas.android.com/tools"  
    android:layout_width="match_parent"  
    android:layout_height="match_parent"  
    android:paddingBottom="@dimen/activity_vertical_margin"  
    android:paddingLeft="@dimen/activity_horizontal_margin"  
    android:paddingRight="@dimen/activity_horizontal_margin"  
    android:paddingTop="@dimen/activity_vertical_margin"  
    tools:context=".MainActivity" >  
  
    <Button  
        android:id="@+id/button1"  
        android:layout_width="wrap_content"  
        android:layout_height="wrap_content"  
        android:layout_alignParentLeft="true"  
        android:layout_alignParentTop="true"  
        android:layout_marginLeft="62dp"  
        android:layout_marginTop="50dp"  
        android:text="Show Popup" />  
  
</RelativeLayout>  

<menu xmlns:androclass="http://schemas.android.com/apk/res/android" >  
  
    <item  
        android:id="@+id/one"  
        android:title="One"/>  
      
    <item  
        android:id="@+id/two"  
        android:title="Two"/>  
        
    <item  
        android:id="@+id/three"  
        android:title="Three"/>  
          
</menu>  

package com.javatpoint.popupmenu;  
import android.os.Bundle;  
import android.app.Activity;  
import android.view.Menu;  
import android.view.MenuItem;  
import android.view.View;  
import android.view.View.OnClickListener;  
import android.widget.Button;  
import android.widget.PopupMenu;  
import android.widget.Toast;  
public class MainActivity extends Activity {  
Button button1;  
           
         @Override  
         protected void onCreate(Bundle savedInstanceState) {  
          super.onCreate(savedInstanceState);  
          setContentView(R.layout.activity_main);  
            
          button1 = (Button) findViewById(R.id.button1);  
          button1.setOnClickListener(new OnClickListener() {  
           
           @Override  
           public void onClick(View v) {  
            //Creating the instance of PopupMenu  
            PopupMenu popup = new PopupMenu(MainActivity.this, button1);  
            //Inflating the Popup using xml file  
            popup.getMenuInflater().inflate(R.menu.popup_menu, popup.getMenu());  
           
            //registering popup with OnMenuItemClickListener  
            popup.setOnMenuItemClickListener(new PopupMenu.OnMenuItemClickListener() {  
             public boolean onMenuItemClick(MenuItem item) {  
              Toast.makeText(MainActivity.this,"You Clicked : " + item.getTitle(),Toast.LENGTH_SHORT).show();  
              return true;  
             }  
            });  
  
            popup.show();//showing popup menu  
           }  
          });//closing the setOnClickListener method  
         }  
    }  

So finally I found solution. When you want to anchor popupmenu to ActionItem in ActionBar you need to find view that renders ActionItem. Simple find view with findViewById() where id is same as id of your menu item in xml.

DISPLAYING POPUP:

public boolean onOptionsItemSelected(MenuItem item) {
    // ...

    View menuItemView = findViewById(R.id.menu_overflow); // SAME ID AS MENU ID
    PopupMenu popupMenu = new PopupMenu(this, menuItemView); 
    popupMenu.inflate(R.menu.counters_overflow);
    // ...
    popupMenu.show();
    // ...
    return true;
}

<?xml version="1.0" encoding="utf-8"?>
<menu xmlns:android="http://schemas.android.com/apk/res/android" >

     ....

     <item
    android:id="@+id/menu_overflow"
    android:icon="@drawable/ic_overflow"
    android:showAsAction="ifRoom"
    android:title="@string/menu_overflow"/>

     ....

</menu>