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TP Adjustment - most appropriate method(MAM) - In case, there is ...


Resale Price Method Crucial for Transfer Pricing When Reselling Finished Goods from Associated Enterprises Without Value Addition.

August 3, 2019

Case Laws     Income Tax     AT

TP Adjustment - most appropriate method(MAM) - In case, there is no value addition and the finished goods which are purchased from the AE are resold in the market in the same form, then the GP margin earned on such transactions becomes the determinative factor for benchmarking the international transaction of the assessee with its AE by taking RPM as the MAM

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