CUP is suitable method when twin conditions of comparability and uncontrolled transactions are satisfied

IT/ILT : CUP is suitable method when twin conditions of comparability and uncontrolled transactions are satisfied

[2013] 33 taxmann.com 110 (Mumbai - Trib.)

IN THE ITAT MUMBAI BENCH 'K'

Cabot India Ltd.

v.

Deputy Commissioner of Income-tax, 1(1), Mumbai