https://www.taxtmi.com/caselaws?id=282335 The Tribunal allowed the appeal of the assessee, directing the AO/TPO to benchmark the arm's length price as per the Resale Price Method (RPM) after including two comparables in the final list. The Tribunal emphasized that RPM is the most suitable method for benchmarking international transactions of a pure trader without value addition. en-us Tue, 28 May 2019 00:00:00 +0530 Sat, 03 Aug 2019 06:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282335 The Tribunal allowed the appeal of the assessee, directing the AO/TPO to benchmark the arm's length price as per the Resale Price Method (RPM) after including two comparables in the final list. The Tribunal emphasized that RPM is the most suitable method for benchmarking international transactions of a pure trader without value addition. Case-Laws Income Tax Tue, 28 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282335