https://www.taxtmi.com/caselaws?id=182128 The appeal filed by the Revenue was dismissed, and the order of the Ld. CIT(A) was upheld, confirming that the Comparable Uncontrolled Price (CUP) method is the most appropriate method for determining the Arm's Length Price (ALP) in this case. The addition of Rs. 6.73 crores made by the AO was deleted. en-us Thu, 18 Feb 2010 00:00:00 +0530 Tue, 03 May 2016 14:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182128 The appeal filed by the Revenue was dismissed, and the order of the Ld. CIT(A) was upheld, confirming that the Comparable Uncontrolled Price (CUP) method is the most appropriate method for determining the Arm's Length Price (ALP) in this case. The addition of Rs. 6.73 crores made by the AO was deleted. Case-Laws Income Tax Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182128