Arm's length price determination: other method permits use of comparable uncontrolled transaction prices to fix transfer pricing. Insertion of an other method for determining the arm's length price permits use of prices charged or that would have been charged in same or similar uncontrolled transactions between non-associated enterprises under similar circumstances, considering all relevant facts, and the existing rules are amended to recognise this method as an additional means to compute arm's length pricing for international transactions.
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Provisions expressly mentioned in the judgment/order text.
Arm's length price determination: other method permits use of comparable uncontrolled transaction prices to fix transfer pricing.
Insertion of an other method for determining the arm's length price permits use of prices charged or that would have been charged in same or similar uncontrolled transactions between non-associated enterprises under similar circumstances, considering all relevant facts, and the existing rules are amended to recognise this method as an additional means to compute arm's length pricing for international transactions.
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