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NC: 2025:KHC:36360-DB HC-KAR
(a) comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(4) 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: