Which of the following is one of the methods listed in section 165(1) of the Income-tax Act, 2025 for determining the arm’s length price?

Section 165(1) of the Income-tax Act, 2025 lists the comparable uncontrolled price, resale price, cost plus, profit split and transactional net margin methods, together with any other method prescribed, and the most appropriate one is used. Net asset value, discounted cash flow and book value are methods for valuing shares or businesses, not the listed transfer-pricing methods.