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(c) cost plus method;
(d) profit split method;
(e) transactional net margin method;
(f) such other method as may be prescribed79 by the Board.
Rule 10B reads as follows :
Determination of arm's length price under section 92C. 10B. (1) For the purposes of sub-section (2) of section 92C, the arm's length price in relation to an international transaction shall be determined by any of the following methods, being the most appropriate method, in the following manner, namely ...................