Socomec Innovative Power Solutions Pvt Ltd vs DCIT

Whether the Comparable Uncontrolled Price (CUP) method was the Most Appropriate Method (MAM) for benchmarking international transactions with Associated Enterprises (AEs) --- Held No; Whether the Resale Price Method (RPM) was applicable instead of the Berry Ratio method --- Held No; Whether provisions for warranty expenses were allowable as deductions --- Held remanded to AO for verification; Whether delayed payments of Employees' contribution to PF and ESI were allowable deductions if paid before the due date of filing the return of income --- Held Yes.