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Showing contexts for: Profit Split Method in Pr Commissioner Of vs M/S Softbrands India on 25 June, 2018Matching Fragments
Clause (a): Comparable Uncontrolled Principles Method (CUP);
Clause (b): Resale Price Method (RP) Clause (c): Cost Plus Method (CP) Clause (d): Profit Split Method (PS) Clause (e): Transactional Net Margin Method (TNMM); and Clause (f): such other Method as may be prescribed by the Board.
36. It appears from the true facts of the various cases before us and the arguments of the learned counsels that the TNNM Method appears to be the Date of Judgment 25-06-2018 I.T.A.No.536/2015 Pr. Commissioner of Income Tax & Anr.