Where insufficient details were furnished to prove justification of applicability of CUP method, matter required fresh adjudication

 IN THE ITAT MUMBAI BENCH ‘L’ Assistant Commissioner of Income-tax, 15(2) versus Super Diamonds IT APPEAL NO. 6399 (MUM.) OF 2007 [ASSESSMENT YEAR 2004-05] AUGUST 3, 2012 ORDER I.P. Bansal, Judicial Member This is an appeal filed by the revenue. It is directed against the order dated 1st Aug. 2007 of Ld. CIT(A)-XV, Mumbai for the assessment year 2004-05. The grounds of appeal raised by the revenue read as under:  1.  “On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs. 2,58,00,000/- being the a...