Transfer Pricing- CUP method (the traditional transaction method) is preferable to the other methods
Case Law Details
Case Name : M/s Clear Plus India Pvt. Ltd., Vs. Dy. C.I.T. (ITAT Delhi)
Appeal Number : I.T.A. No. 3944/D/2010
Date of Judgement/Order : 11/01/2011
Related Assessment Year : 2006- 07
Courts :
All ITAT ITAT Delhi
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In principle, the CUP method (the traditional transaction method) is preferable to the other methods because all other things being equal, the CUP and traditional transactional methods lead to more reliable results vis-a-vis the results obtained by applying transaction profit method. For the CUP method, the foc
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