Which tp method be used

I invite your opinion on which TP method to be used for arm's length pricing determination in the undernoted circumstances:

Facts : 1) In the FY  there are only international transactions with Foreign Related Parties. Therefore there is no internal CUP.

TNMM method cannot be used, possibly as there is loss from main activity/core operations though there is net profit (due to other income). 3) Profit split; resale price; method are not applicable , I guess.

Regards,

Replies (2)

I think Madam,

you can use resale prise as there is only transaction with related parties as associates and no other option is available !!!

Originally posted by : Keval Ponkiya

I think Madam,

you can use resale prise as there is only transaction with related parties as associates and no other option is available !!!

 

AGREED.

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