Under which of the following cases, will arm's length price be determined by considering the median of the dataset? Case Most Appropriate Method No.…

CA Final · Direct Tax Laws and International Taxation · MTP · May 2025
Under which of the following cases, will arm's length price be determined by considering the median of the dataset? Case Most Appropriate Method No. of entries in the dataset Does the price at which the transaction is undertaken fall within the arm's length range beginning from the 35th percentile of the dataset and ending on the 65th percentile of the dataset? I CUP 5 - II RPM 6 Yes III TNMM 7 Yes IV Cost Plus 8 No
(A) II and III
(B) I and IV
(C) Only IV
(D) Only I

Suggested Answer and Working Notes:

Correct Answer: Option (C)

Only IV

Topics: Transfer Pricing, Double Taxation Relief, Non-Resident Taxation

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic