https://www.taxtmi.com/highlights?id=48384 TP Adjustment - most appropriate method(MAM) - In case, there is no value addition and the finished goods which are purchased from the AE are resold in the market in the same form, then the GP margin earned on such transactions becomes the determinative factor for benchmarking the international transaction of the assessee with its AE by taking RPM as the MAM en-us Sat, 03 Aug 2019 06:25:35 +0530 Sat, 03 Aug 2019 06:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48384 TP Adjustment - most appropriate method(MAM) - In case, there is no value addition and the finished goods which are purchased from the AE are resold in the market in the same form, then the GP margin earned on such transactions becomes the determinative factor for benchmarking the international transaction of the assessee with its AE by taking RPM as the MAM Highlights Income Tax Sat, 03 Aug 2019 06:25:35 +0530 https://www.taxtmi.com/highlights?id=48384