TP Adjustment - MAM selection - TNMM or RPM - It is not the case ...

Court Rules TNMM as Most Suitable Method Over RPM for Transfer Pricing Adjustments in Product Assembly Case.

October 23, 2020

Case Laws Income Tax AT

TP Adjustment - MAM selection - TNMM or RPM - It is not the case that assessee has resold the same goods with only minor modifications to justify the adoption of RPM as the most appropriate method. In the present case the assessee has assembled the goods partly purchased from its associated enterprise and partly developed by its own vendor. - transactional net margin method is the most appropriate method - AT

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TP Adjustment - MAM selection - TNMM or RPM - It is not the case ...

Court Rules TNMM as Most Suitable Method Over RPM for Transfer Pricing Adjustments in Product Assembly Case.

October 23, 2020

Case Laws Income Tax AT

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