In Computing ALP under CUP method , geographical market has to be kept in mind

IN THE ITAT MUMBAI BENCH ‘H’ Assistant Commissioner of Income-tax, 8(1), Mumbai versus Genesys International Corpn. Ltd. IT Appeal NoS. 3333 & 3334 (Mum.) of 2010 [Assessment years 2004-05 & 2005-06] August 31, 2012 ORDER B.R. Mittal, Judicial Member These appeals filed by the department for assessment year 2004-05 and 2005-06 being I.T.A. No.3333/M/2010 relates to assessment year 2004-05 and cross appeals being I.T.A. No.3334/Mum/2010 filed by department and appeal being I.T.A. No.2972/M/2010 filed by assessee relate to assessment year 2005-06 are heard to...