https://www.taxtmi.com/caselaws?id=399959 The Tribunal upheld the Transfer Pricing Officer's decision to reject the Resale Price Method (RPM) and apply the Transactional Net Margin Method (TNMM) for both 'Import of Material' and 'Export of finished goods' transactions. It found that the assessee's significant margins and expenses indicated substantial value addition, justifying the TNMM over RPM. The appeal was dismissed, affirming the transfer pricing adjustment and the final assessed loss for the Assessment Year 2012-13. en-us Tue, 20 Oct 2020 00:00:00 +0530 Fri, 23 Oct 2020 16:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399959 The Tribunal upheld the Transfer Pricing Officer's decision to reject the Resale Price Method (RPM) and apply the Transactional Net Margin Method (TNMM) for both 'Import of Material' and 'Export of finished goods' transactions. It found that the assessee's significant margins and expenses indicated substantial value addition, justifying the TNMM over RPM. The appeal was dismissed, affirming the transfer pricing adjustment and the final assessed loss for the Assessment Year 2012-13. Case-Laws Income Tax Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399959