What are the different Methods to calculate the arm’s length price?
The various Methods to calculate the arm’s length price with respect to an international transaction are as under :
Transactional net margin method (TNMM)
Resale price method (RPM )
Comparable uncontrolled price method (CUP)
Cost plus method (CPM )
Profit Split Method (PSM) ( PSM )
Other Method as prescribed by the Board (CBDT). So far, no method is prescribed by the Board.