How to answer why you are looking for another job when you already have offer? If we directly mention about more CTC then they can ask if another company gives you more then will you reject this offer? How to tackle this.

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Have a justified reason to do that. And express it well. Its not about strategy and the right answer, be honest and explain your thought process/triggers to switch. Finding better opportunities is one of the commonest and most believable ones.

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You can tell yes i have offer in hand but I choose to give interview in your company because this role seems more interesting and if I have still time why not to go for best

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What is your actual motivation for switch?
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OR
Handsome hike %

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