https://www.taxtmi.com/caselaws?id=383860 The Tribunal allowed the appeal, directing the TPO to apply the Resale Price Method (RPM) as the Most Appropriate Method (MAM) for determining the Arm's Length Price (ALP) for the distribution segment of the assessee. The decision was based on the assessee's role as a pure trading entity without substantial value addition, supported by judicial precedents emphasizing the suitability of RPM in such cases. The Tribunal highlighted the importance of considering segmental profitability and relevant precedents in determining the appropriate transfer pricing method. en-us Fri, 26 Jul 2019 00:00:00 +0530 Wed, 31 Jul 2019 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383860 The Tribunal allowed the appeal, directing the TPO to apply the Resale Price Method (RPM) as the Most Appropriate Method (MAM) for determining the Arm's Length Price (ALP) for the distribution segment of the assessee. The decision was based on the assessee's role as a pure trading entity without substantial value addition, supported by judicial precedents emphasizing the suitability of RPM in such cases. The Tribunal highlighted the importance of considering segmental profitability and relevant precedents in determining the appropriate transfer pricing method. Case-Laws Income Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383860