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19. The learned senior counsel contended that ALP has to be computed by adopting the most appropriate method. The most appropriate method may be a profit based method (cost plus method, transactional net margin method or profit split method) or a price based method (comparable uncontrolled price method or re-sale price method). In the latter case, the determination of ALP does not involve determination of profits at all. In such cases, the profit would only be a derived figure. Therefore, there is no linkage between ALP and "ordinary profits". ALP is a concept determined as per the rules and procedures laid down in the statute. "Ordinary profits" on the other hand, is a commercial concept to be understood as excluding super profit. It would not be correct to incorporate the concept of ALP to determine "ordinary profits".