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Sony Ericsson Mobile Communications ... vs Commissioner Of Income Tax ??? Iii on 16 March, 2015 Author

following methods: (a) Comparable Uncontrolled Price Method (CUPM) (b) Resale Price Method (RPM) (c) Cost Plus Method (CPM) (d) Profit Split Method (PSM) (e) Transactional ... prescribe, namely:- (a) comparable uncontrolled price method; (b) resale price method; (c) cost plus method; (d) profit split method; (e) transactional net margin method

Board. The methods provided being (a) comparable uncontrolled price method; (b) resale price method; (c) cost plus method; (d) profit split method; (e) transactional ... methods i.e. a) comparable uncontrolled price method; b) resale price method; c) cost plus method; d) transactional net margin method; e) profit split method

prescribe, namely :- (a)comparable uncontrolled price method; (b) resale price method; (c)cost plus method; (d)profit split method; (e)transactional net margin method ... prescribe, namely (a) comparable uncontrolled price method, (b) resale price method, (c) cost + method, (d) profit split method, (e) transactional net margin method

prescribe, namely : - (a) comparable uncontrolled price method; (b) resale price method; (c) cost plus method; (d) profit split method; (e) transactional net margin method ... prescribe, namely (a) comparable uncontrolled price method, (b) resale price method, (c) cost + method, (d) profit split method, (e) transactional net margin method

that a part of the Assessee‟s income, computed on profit split method, is chargeable to tax under the Act. 2.2 Whilst the Assessee claims ... 2013, 2385/2013 & 2390/2013 Page 5 of 31 apply Profit Split Method (PSM) for determining the ALP instead of Transactional Net Marginal Method

that the assessee was inadequately compensated by its AEs and the Profit Split Method (PSM) had to be applied for determining ... assessee has submitted its reply on 05.10.2011 towards the use of Profit Split Method. The main contentions of the assessee is that the key conditions

determined by any one of the five methods, which is found to be the most appropriate method, and goes on to lay down the manner ... methods recognized by the rule are (i) comparable uncontrolled price method (CUP), (ii) re-sale price method, (iii) cost plus method, (iv) profit split method

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 ITA 102/2015 Page

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