The various methods to calculate the arm’s length price with respect to an international/specified transaction are as under:
- Comparable uncontrolled price method (CUP)
- Resale price method (RPM)
- Cost plus method (CPM)
- Profit Split Method (PSM)
- Transactional net margin method (TNMM)
- Other Method as prescribed by the Board (CBDT)
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