https://www.taxtmi.com/caselaws?id=393282 The Tribunal ruled in favor of the assessee, holding that the Resale Price Method (RPM) was the appropriate benchmarking method for the trading segment, as it involved no value addition to imported products. The Tribunal found the Transfer Pricing Officer's rejection of RPM and adoption of the Transactional Net Margin Method (TNMM) based on surmises without supporting evidence. Consequently, the Tribunal directed the Tax Authorities to delete the adjustments made under the AMP expenses for both assessment years 2013-14 and 2014-15. en-us Thu, 05 Mar 2020 00:00:00 +0530 Wed, 11 Mar 2020 09:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393282 The Tribunal ruled in favor of the assessee, holding that the Resale Price Method (RPM) was the appropriate benchmarking method for the trading segment, as it involved no value addition to imported products. The Tribunal found the Transfer Pricing Officer's rejection of RPM and adoption of the Transactional Net Margin Method (TNMM) based on surmises without supporting evidence. Consequently, the Tribunal directed the Tax Authorities to delete the adjustments made under the AMP expenses for both assessment years 2013-14 and 2014-15. Case-Laws Income Tax Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393282