Computation of arm's length price

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hall be determined in the prescribed manner, having regard to the nature of transaction, class of associated enterprises, functions performed by such enterprises or such other relevant factors. (3) The most appropriate method determined under sub-section (2) shall be applied, for determination of arm's length price, in the prescribed manner. (4) The arm's length price shall be - (a) the pric....