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                        (a)        comparable uncontrolled price method;
                        (b)        resale price method;
                        (c)        cost plus method;
                        (d)        profit split method;
                        (e)        transnational net margin method;
                        (f)        such other method as may be prescribed by
                                   the Board."


14.3. Section 92-CA deals with reference to Transfer Pricing Officer where an assessee has entered into an international transaction a specified domestic transaction and the Assessing Officer considers it necessary or expedient, he may with the previous approval of the Principal Commissioner or Commissioner refer the computation of the arm's length price in relation to the said international transaction or specified domestic transaction to the Transfer Pricing Officer.