https://www.taxtmi.com/acts?id=3698 Determination of the most appropriate method for transfer pricing under section 92C requires selection of the method best suited to the facts and circumstances of each particular international transaction or specified domestic transaction and capable of providing the most reliable measure of arm's length price. In selecting that method, regard must be had to the nature and class of the transaction, the associated enterprises involved, the functions performed, the availability and reliability of data, comparability, adjustments for differences, and the assumptions required for application of the method. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 May 2026 16:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3698 Determination of the most appropriate method for transfer pricing under section 92C requires selection of the method best suited to the facts and circumstances of each particular international transaction or specified domestic transaction and capable of providing the most reliable measure of arm's length price. In selecting that method, regard must be had to the nature and class of the transaction, the associated enterprises involved, the functions performed, the availability and reliability of data, comparability, adjustments for differences, and the assumptions required for application of the method. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3698