NEKKANTI SEA FOODS LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME-TAX, VISAKHAPATNAM
In the result, appeal of the assessee is dismissed
ITA 223/VIZ/2023[2019-2020]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2019-2020
Section 143(1)Section 143(2)Section 143(3)Section 80I
11A) of the Act amounting to\nRs.64,96,87,896/- on the net profits derived from J. Thimmapuram Unit. The\nLd.AO noticed that assessee has included other revenue in the form of duty\ndraw back amounting to Rs. 10,59,37,013/- and sale of licenses amounting to\nRs.28,16,55,312/- aggregating to Rs.38,75,92,325/-. Accordingly
