Section B (2 Mark)

Section B (2 Mark)

___________ applies where there are multiple transactions which are inter-related and cannot be evaluated separately for the purpose of determining arm’s length price of any one transaction.
A . Comparable Uncontrolled Price Method [CUP]
B . Resale Price Method [RPM]
C . Cost-Plus Method [CPM]
D . Profit Split Method [PSM]

Answer: D