No Logic in Rejection of CUP method on the ground that there was difference in dates of transactions with AEs and non AEs

ITAT MUMBAI BENCH ‘K’ Deputy Commissioner of Income-tax, Circle 8(2), Mumbai versus Isagro (Asia) Agrochemicals (P.) Ltd. R.S. SYAL, ACCOUNTANT MEMBER AND VIVEK VARMA, JUDICIAL MEMBER IT Appeal No. 2044 (Mum.) of 2010 [ASSESSMENT YEAR 2005-06] JANUARY 18, 2013 ORDER R.S. Syal, Accountant Member – This appeal by the assessee is directed against the order passed by CIT(A)-15, Mumbai on 30.12.2009 in relation to assessment year 2005-06. 2. The only issue raised in this appeal is against the deletion of addition of Rs. 3,59,82,993/- made by the AO under section ...