Arm's length price: actual transaction price accepted as ALP where variation falls within notified tolerable limits. Notification prescribes that for assessment year 2014-15 the actual transaction price shall be deemed the arm's length price where variation between the ALP under section 92C and the actual price does not exceed the notified tolerable limits; a narrower limit applies to wholesale trading, defined by purchase cost of finished goods being at least eighty percent of total trading cost and average monthly closing inventory being ten percent or less of related sales.