https://www.taxtmi.com/acts?id=53386 The most appropriate method for determining an arm's length price is the method best suited to the facts and circumstances of the particular international transaction or specified domestic transaction, and the method that provides the most reliable measure of that price. Selection depends on the transaction's nature and class, the associated enterprises involved, the functions performed, the availability and reliability of data, comparability, the scope for accurate adjustments, and the nature, extent and reliability of assumptions required in applying the method. en-us Fri, 20 Mar 2026 17:56:09 +0530 Mon, 06 Apr 2026 18:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53386 The most appropriate method for determining an arm's length price is the method best suited to the facts and circumstances of the particular international transaction or specified domestic transaction, and the method that provides the most reliable measure of that price. Selection depends on the transaction's nature and class, the associated enterprises involved, the functions performed, the availability and reliability of data, comparability, the scope for accurate adjustments, and the nature, extent and reliability of assumptions required in applying the method. Act-Rules Income Tax Fri, 20 Mar 2026 17:56:09 +0530 https://www.taxtmi.com/acts?id=53386