https://www.taxtmi.com/acts?id=3697 Determination of arm's length price for international transactions and specified domestic transactions is made by the most appropriate method under the transfer pricing framework, including the comparable uncontrolled price, resale price, cost plus, profit split, transactional net margin, and any other prescribed method. The rule prescribes method-specific adjustments for differences that materially affect price, gross profit, cost, or net profit, and requires comparability to be assessed by reference to the property or services, functions performed, assets, risks, contractual terms, market conditions, and the relevant data period for analysis. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 May 2026 16:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3697 Determination of arm's length price for international transactions and specified domestic transactions is made by the most appropriate method under the transfer pricing framework, including the comparable uncontrolled price, resale price, cost plus, profit split, transactional net margin, and any other prescribed method. The rule prescribes method-specific adjustments for differences that materially affect price, gross profit, cost, or net profit, and requires comparability to be assessed by reference to the property or services, functions performed, assets, risks, contractual terms, market conditions, and the relevant data period for analysis. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3697