https://www.taxtmi.com/highlights?id=48385 TP Adjustment - RPM - assessee and the comparables have used Indian GAAP - the selling and marketing expenses - TPO/DRP while dislodging the RPM had lost sight of the fact that only the transaction of import of goods by the assessee from its AEs were to be benchmarked and all the other functions carried out by the assessee having no nexus with the said import transactions were, thus, not relevant for the said benchmarking analysis 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=48385 TP Adjustment - RPM - assessee and the comparables have used Indian GAAP - the selling and marketing expenses - TPO/DRP while dislodging the RPM had lost sight of the fact that only the transaction of import of goods by the assessee from its AEs were to be benchmarked and all the other functions carried out by the assessee having no nexus with the said import transactions were, thus, not relevant for the said benchmarking analysis Highlights Income Tax Sat, 03 Aug 2019 06:25:35 +0530 https://www.taxtmi.com/highlights?id=48385