https://www.taxtmi.com/caselaws?id=349533 The ITAT upheld the use of the Resale Price Method (RPM) as the Most Appropriate Method (MAM) for determining the arm's length price of international transactions where the assessee acted as a reseller without adding value. The department's appeal and the assessee's cross-objection were dismissed, affirming the application of RPM over the Transactional Net Margin Method (TNMM) due to the nature of the assessee's business model. en-us Fri, 13 Oct 2017 00:00:00 +0530 Mon, 16 Oct 2017 09:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349533 The ITAT upheld the use of the Resale Price Method (RPM) as the Most Appropriate Method (MAM) for determining the arm's length price of international transactions where the assessee acted as a reseller without adding value. The department's appeal and the assessee's cross-objection were dismissed, affirming the application of RPM over the Transactional Net Margin Method (TNMM) due to the nature of the assessee's business model. Case-Laws Income Tax Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349533