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(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.
(2) The most appropriate method referred to in sub- section (1) shall be applied, for Date of Judgment 11-07-2018, ITA No.347/2013 Commissioner Of Income Tax-III & another Vs. Wittness System Software India Private Ltd.