An entity has Product A (observable SSP ₹50,000), Y+Z bundle (observable SSP ₹50,000) and Product Alpha (highly variable SSP, ₹15-45k range). Total transaction price ₹105,000. After allocating ₹50,000 + ₹50,000 to A and Y+Z, the residual for Alpha would be ₹5,000. Under Ind AS 115:

Para 79 — the residual approach is allowed when the SSP is highly variable or not yet established. BUT para 80 also requires that the allocation meet the allocation objective. If the residual produces a result that doesn't faithfully reflect what the entity expects to be entitled to (₹5,000 is far below Alpha's observed ₹15-45k range), the residual approach is inappropriate. The entity must use another method (e.g., adjusted-market-assessment) to estimate Alpha's SSP and allocate by relative SSP.