  We study the spectral properties and accretion flow behavior of an
ultraluminous X-ray source M82\,X-1 using {\it NuSTAR} observations. We use the
physical two component advective flow (TCAF) model to fit the data and to
derive the accretion flow properties of the source. From the model fitted
parameters, we found that M82\,X-1 is harboring an intermediate mass black hole
at its centre, where the mass varies from $156.04^{+13.51}_{-15.30}$ to
$380.96^{28.38}_{-29.76}$ M$_\odot$. The error weighted average mass of the
black hole is $273\pm43$ M$_\odot$, which accreted in nearly super-Eddington
rate. The Compton cloud was compact with a size of $\sim13 r_g$ and the shock
compression ratio had \textcolor{black}{nearly intermediate values except for
the epoch four}. These indicate a possible significant mass outflow from the
inner region of the disk. The quasi periodic oscillation (QPO) frequencies
estimated from the model fitted parameters can reproduce the observed QPOs. The
robustness of the model parameters is verified by drawing the confidence
contours among them.
