
Section 80IA Income Tax Act | Internal CUP Method Is Most Appropriate For ALP Determination In Captive Power ...
The Calcutta High Court held that Internal CUP (Comparable Uncontrolled Price) method is most appropriate for ALP (Arm's Length Price) determination in captive power transactions. Chief Justice T.S. Sivagnanam and Justice Chaitali Chatterjee (Das) was …