https://www.taxtmi.com/caselaws?id=407503 The Tribunal allowed the appeal of the assessee, directing that the adjustment be determined considering Resale Price Method (RPM) as the Most Appropriate Method (MAM) for transfer pricing. The Tribunal emphasized consistency with its earlier decision and the binding nature of judicial precedents, particularly citing the rejection of the Bright Line Test (BLT) method by the Hon'ble Delhi High Court. The protective addition made following the BLT method was deleted. The order was pronounced on 26/04/2021. en-us Mon, 26 Apr 2021 00:00:00 +0530 Thu, 13 May 2021 08:27:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407503 The Tribunal allowed the appeal of the assessee, directing that the adjustment be determined considering Resale Price Method (RPM) as the Most Appropriate Method (MAM) for transfer pricing. The Tribunal emphasized consistency with its earlier decision and the binding nature of judicial precedents, particularly citing the rejection of the Bright Line Test (BLT) method by the Hon'ble Delhi High Court. The protective addition made following the BLT method was deleted. The order was pronounced on 26/04/2021. Case-Laws Income Tax Mon, 26 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407503