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(a) comparable uncontrolled price method;
(b) resale price method;
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ITA.No.2228 & 1863/H/2011 M/s. Tecumseh Products India P. Ltd. Hyderabad.

(c)cost plus method;

(d) profit split method;

(e)transactional net margin method;

(f)such other method as may be prescribed by the Board.

(2) The most appropriate method referred to in sub-section (1) shall be applied, for determination of arm's length price, in the manner as may be prescribed :

(a) comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method;
(f) such other method as may be prescribed by the Board.
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ITA.No.2228 & 1863/H/2011 M/s. Tecumseh Products India P. Ltd. Hyderabad.

(2) The most appropriate method referred to in sub-section (1) shall be applied, for determination of arm's length price, in the manner as may be prescribed :