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Clause (a): Comparable Uncontrolled
Principles Method (CUP);
Date of Judgment 26-06-2018 I.T.A.No.229/2017
Pr. Commissioner of Income-Tax-7 & Anr. Vs.
M/s. Kirloskar Toyota Textile Machinery Private Ltd
Clause (b): Resale Price Method (RP)
Clause (c): Cost Plus Method (CP)
Clause (d): Profit Split Method (PS)
Clause (e): Transactional Net Margin
Method (TNMM); and
Clause (f): such other Method as may
be prescribed by the Board.