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
property or provision of services by the enterprise; (d) profit split method, which may be applicable mainly in international transactions or specified domestic transactions involving ... profit is then split amongst the enterprises in proportion to their relative contributions, as evaluated under sub-clause (ii); (iv) the profit thus apportioned
following methods, being the most appropriate method–– (a) comparable uncontrolled price method; (b) resale price method; (c) cost plus method; (d) profit split method
under: i) Comparable uncontrolled price method; ii) Resale price method; iii) Cost plus method; iv) Profit split method; v) Transactional net margin method
Section 39AF in The Companies (Indian Accounting Standards) Rules, 2015
39AF. Appendix C,Uncertainty over
