Sec. 92C of Income-tax Act, 1961 & Rule 10C of Income-tax Rules, 1962— Transfer pricing—Since the CPM was accepted by the TPO/AO in the preceding year, therefore, the said method should be accepted in the preceding years to be applied for the year under consideration. If the CUP is available then the same should be preferred as MAM in comparison to the other methods, however, while adopting CUP as MAM it is required to see that there is no scope of any variation and the comparable price should be perfectly matching with the transaction of the assessee  — MYTEX POLYMERS INDIA (P) LTD. Vs. DEPUTY CIT [2020] 204 TTJ 371 (ITAT-JAIPUR)