Case Laws Analysis Followed on Evergreen Residency (P) Ltd. v. ITO 2019 TaxPub(DT) 7207 (Kol-Trib) Relied on Moti Adhesives (P) Ltd. v. ITO 2018 TaxPub(DT) 3829 (Del-Trib) Affirmed on Pr. CIT v. Paradise Inland Shipping (P.) Ltd. 2018 TaxPub(DT) 2399 (SC) Affirmed on Pr. CIT v. Paradise Inland Shipping (P.) Ltd. 2017 TaxPub(DT) 2140 (Bom-HC) Affirmed Pr. CIT v. Paradise Inland Shipping (P.) Ltd. 2017 TaxPub(DT) 2140 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 2140 (Bom-HC) : (2018) 400 ITR 0439 SUBSCRIBE FOR FULL CONTENT