https://www.taxtmi.com/notifications?id=118227 Amendments require use of current-year data (or the immediately preceding year if unavailable at filing) for comparability in transfer pricing; introduce Rule 10CA mandating dataset construction from ordered comparable prices, weighted averages for multi-year comparables, and percentile-based arm's length range (35th-65th) where six or more entries exist; if the transaction price lies outside that range the median applies; where fewer entries exist the arithmetic mean applies subject to a notified small variation tolerance; percentile and median calculation conventions and illustrative examples are provided. en-us Mon, 19 Oct 2015 00:00:00 +0530 Wed, 21 Oct 2015 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=118227 Amendments require use of current-year data (or the immediately preceding year if unavailable at filing) for comparability in transfer pricing; introduce Rule 10CA mandating dataset construction from ordered comparable prices, weighted averages for multi-year comparables, and percentile-based arm's length range (35th-65th) where six or more entries exist; if the transaction price lies outside that range the median applies; where fewer entries exist the arithmetic mean applies subject to a notified small variation tolerance; percentile and median calculation conventions and illustrative examples are provided. Notifications Income Tax Mon, 19 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/notifications?id=118227