Determination of arm's length price.

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..... he most appropriate method referred to in sub-section (1) shall be determined having regard to the nature of transaction, class of transaction, class of associated enterprise or functions performed by such enterprises or such other relevant factors as may be prescribed. (3) The most appropriate method determined under sub-section (2) shall be applied for determination of arm's length price in .....

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..... the case of the other associated enterprise. (7) No deduction under Sub-chapter-IV of Chapter III shall be allowed in respect of the amount of income by which the total income of the assessee is enhanced after computation of income under this section. (8) The determination of arm's length price shall be subject to safe harbour rules, as may be prescribed in this behalf. - - statute, .....

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