https://www.taxtmi.com/caselaws?id=293615 The Tribunal disallowed the provision for warranty as it was not made in a scientific manner and lacked a reliable basis, following the principles laid down by the Supreme Court. Additionally, the Tribunal directed the Assessing Officer to adopt the Resale Price Method (RPM) as the most appropriate method for computing the Arm's Length Price (ALP) of international transactions involving a distributor without value addition, overturning the Transfer Pricing Officer's decision to use the Transactional Net Margin Method (TNMM). en-us Thu, 08 Feb 2018 00:00:00 +0530 Sat, 20 Feb 2021 21:03:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293615 The Tribunal disallowed the provision for warranty as it was not made in a scientific manner and lacked a reliable basis, following the principles laid down by the Supreme Court. Additionally, the Tribunal directed the Assessing Officer to adopt the Resale Price Method (RPM) as the most appropriate method for computing the Arm's Length Price (ALP) of international transactions involving a distributor without value addition, overturning the Transfer Pricing Officer's decision to use the Transactional Net Margin Method (TNMM). Case-Laws Income Tax Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293615