Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.158/Viz/2022 ("नधा"रणवष"/ Assessment Year: 2018-19) Assistant Commissioner Of Vs. Nekkanti Sea Foods Income Tax, Limited, Central Circle-1, Visakhapatnam. Visakhapatnam. Pan: Aaacn 46664 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri Pawan Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit- Dr सुनवाईक"तार"ख/ Date Of Hearing : 08/03/2023 घोषणाक"तार"ख/Date Of : 17/03/2023 Pronouncement O R D E R

11A) of the Act amounting to Rs. 73,58,97,729/- on the net profits derived from J. Timmapuram Unit. The Ld. AO found that the above net profit included other operating revenue such as Duty Draw Back of Rs. 10,59,37,013/- and sale of licenses of Rs. 28,16,55,312/-. The Ld. AO therefore issued