Adit (It) Cir 2(2), Mumbai vs Valentine Maritime (Gulf) Llc., Mumbai on 24 May, 2017
14. The assessee had also relied upon decision of the ITAT.,
Chennai Benches in the case of ADIT Vs. Mosbacher India
LLC in ITA No.1085/Chny/2015 76 taxmann.com 31, where the
Tribunal under identical circumstances held as under:-