transaction shall be determined by any of the following
methods, being the most appropriate method, having regard to the nature of
transaction or class ... prescribe, namely :--
(a) comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method
transaction shall
he determined by any of the following methods, being the most
appropriate method, having regard to the nature of transaction
or class ... prescribe, namely; (a) comparable uncontrolled price
method; (b) resale price method; (c) cost plus method; (d) profit
split method; (e) transactional net margin method
transaction shall
be determined by any of the following methods, being the most
appropriate method, having regard to the nature of transaction
or class ... prescribe, namely :-- (a) comparable
uncontrolled price method; (b) resale price method; (c) cost plus
method; (d) profit split method; (e) transactional net margin
method
transaction shall be determined by any of
the following methods, being the most appropriate
method, having regard to the nature of transaction or
class ... prescribe, namely :--
(a) comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method
transaction shall
be determined by any of the following methods, being the most appropriate
method, having regard to the nature of transaction or class ... prescribe78, namely :--
(a) comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method
transaction shall
be determined by any of the following methods, being the most appropriate
method, having regard to the nature of transaction or class ... prescribe78, namely :--
(a) comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method
proceedings, ld TPO objected to
the ALP worked out on the Profit Split Method (PSM) and proposed to apply
Transactional Net Margin Method (TNMM ... split financials along with AE. Whereas the
appellant has earned profit in India, its AE has continuously sustained
losses. Thus with no element of profit
The Commissioner Of Income-Tax vs M/S. Mcmillan & Co on 16 October, 1957
income, profits and gains in accordance with the method of accounting re-gulariy employed by the assessee whether or not that method in fart shows ... Income-tax Officer was not entitled to split up the method of accounting and to regard the profit and loss account apart from the covering
prescribe a systematic and mandatory procedure for selection of
the Most Appropriate Method ("MAM"). In this regard, reference
was drawn to Section ... prescribed methods being;
CUP, RPM, Cost Plus, Profit Split, TNMM, or any other method as
notified--having regard to the nature of the transaction
