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ALP methods under Section 92C:

AOnly TNMM (per relevant Section)
BOnly CUP
CCUP, RPM, CPM, PSM, TNMM, other
DOnly CPM
Answer & Solution
Correct answer: C. CUP, RPM, CPM, PSM, TNMM, other
1. Section 92C: FIVE specified methods plus 'other method' notified by CBDT. 2. Methods: CUP, RPM, CPM, PSM, TNMM. 3. Rule 10AB allows other method considering price in similar uncontrolled transactions. _Source: ICAI BoS CA Final Paper 7, Ch 24 "Transfer Pricing"_
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