Matching Fragments
(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.