Arm’s length price computation method under 92 (C) of the Income Tax Act. 1961 does not include which one of the following?

Correct option is D

" Slum sale price method," is not included in the Arm's Length Price (ALP) computation methods under Section 92C of the Income Tax Act, 1961. It is a term used in real estate transactions and refers to the sale of an entire building or structure along with the land on which it is situated. Comparable uncontrolled price method (CUP): This method compares the price charged for property, goods, or services in a controlled transaction with the price charged for similar property, goods, or services in an uncontrolled transaction. Resale price method (RPM): This method determines the ALP based on the resale price of goods or services acquired from an associated enterprise, reduced by an appropriate gross margin. Transactional net margin method (TNMM): This method compares the net profit margin earned from a controlled transaction with the net profit margin earned by comparable uncontrolled transactions.