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Income Tax - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

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

Case Laws     Income Tax

October 23, 2020

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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