Transfer pricing method

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under which method, ALP shall be Average of all values, irrespective of number of entries in dataset.
variation is 5%.
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On 11 January 2020 at 10:39 Report
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This discussion clarifies the application of the Comparable Uncontrolled Price (CUP) method in transfer pricing. It highlights that the Average of all values is used for ALP unless there are six or more data entries, in which case the 35th to 65th percentile range applies. This percentile rule is specific to the CUP method, with other methods allowing for different approaches.

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C.A FINAL STUDENT AND QUALIFIED C.M.A
563 Points Posted on 11 January 2020

Comparable Uncontrolled Price Method.

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On 11 January 2020 at 11:49
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88 Points Posted on 14 April 2020
35th to 65th percentile applies in CUP as well if no. of entries are 6 or more. Refer Rule 10 CA. In other method you can do so.
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On 14 April 2020 at 14:06

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