Uncontrolled Price Method (CUPM)
(b) Resale Price Method (RPM)
(c) Cost Plus Method (CPM)
(d) Profit Split Method (PSM)
(e) Transactional Net Margin Method (TNMM ... comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method;
(f) such other method
because in the case of Sony Mobile Communication Pvt. Ltd., Transactional Net
Margin Method (‗TNM Method', for short) has been followed ... transaction in singular as defined in Rule 10A(d). TNM Method would
relate to profit margin of ―a‖ transaction and not net profit
methods provided being (a) comparable uncontrolled price
method; (b) resale price method; (c) cost plus method; (d) profit split
method; (e) transactional net margin method ... method‟ out of the prescribed methods i.e.
a) comparable uncontrolled price method; b) resale price method; c)
cost plus method; d) transactional net margin
comparable uncontrolled price method;
(b) resale price method;
(c)cost plus method;
(d)profit split method;
(e)transactional net margin method;
(f)such other method ... comparable uncontrolled price method, (b) resale price method, (c) cost
+ method, (d) profit split method, (e) transactional net margin method, (f)
ITA 417/2014 Page
comparable uncontrolled price method;
(b) resale price method;
(c) cost plus method;
(d) profit split method;
(e) transactional net margin method;
(f) such other method ... comparable uncontrolled price method,
(b) resale price method, (c) cost + method, (d) profit split
method, (e) transactional net margin method, (f) any such
other method
transactional net margin method, by which,--
(i) the net profit margin realised by the
enterprise from an international
transaction [or a specified domestic
transaction] entered ... method such as transactional net margin method
takes into account, the net margin realised. In TNMM,
comparability of an international transaction with an
uncontrolled transaction
transaction when
99.12% of the international transaction forming part
of same class have been subject to transactional net
margin method under Rule ... uncontrolled price method ; (CUP)
(b) resale price method ; (RPM)
(c) cost plus method ; (CPM)
(d) profit split method ; (PSM)
(e) transactional net margin method ; (TNMM
length price of
these transactions on the basis of
Transactional Net Margin Method (TNMM).
In effect thus, the assessee moved, in
the current year, from ... TAXAP/751/2019 JUDGMENT
method will have an edge over an
indirect method like Transactional Net
Margin Method (TNMM). That does not, and
cannot, however
stringent standards of
comparability analysis to comparables selected under the Transaction Net
Margin Method (also referred to as "TNMM") to determine arms‟ length ... five methods, namely (a)
comparable uncontrolled price method, (b) resale price method, (c) cost plus
method, (d) profit split method, (e) transactional net margin method
transaction when 99.12% of the international
transaction forming part of same class have been subject to
transactional net margin method under Rule ... uncontrolled price method ; (CUP) (b) resale
price method ; (RPM) (c) cost plus method ; (CPM) (d) profit split
method ; (PSM) (e) transactional net margin method ; (TNMM
