Most appropriate method

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..... the most reliable measure of an arms length price in relation to the international transaction 2 [or the specified domestic transaction, as the case may be ]. (2) In selecting the most appropriate method as specified in sub-rule (1), the following factors shall be taken into account, namely: (a) the nature and class of 3 [the international transaction or the specified domestic transac .....

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..... es entering into such transactions; (f) the nature, extent and reliability of assumptions required to be made in application of a method. *********** Notes:- 1. Substituted vide Notification No. 41/2013 dated 10-06-2013 before it was read as particular international transaction 2. Inserted vide Notification No. 41/2013 dated 10-06-2013 3. Substituted vid .....

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