https://www.taxtmi.com/caselaws?id=784375 The dominant issue was the appropriate most appropriate method (MAM) for determining the arm's length price of international transactions involving purchase of finished goods and the related TP adjustment on alleged AMP expenses. Relying on the binding decision of the jurisdictional HC in the same assessee's earlier year, which upheld the coordinate bench's adoption of the Resale Price Method (RPM), the ITAT held that RPM must be applied as the MAM for benchmarking. Consequently, the AO/TPO was directed to recompute the arm's length price by applying RPM and to undertake fresh benchmarking, and the appeal was allowed for statistical purposes. en-us Wed, 31 Dec 2025 00:00:00 +0530 Sat, 03 Jan 2026 08:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784375 The dominant issue was the appropriate most appropriate method (MAM) for determining the arm's length price of international transactions involving purchase of finished goods and the related TP adjustment on alleged AMP expenses. Relying on the binding decision of the jurisdictional HC in the same assessee's earlier year, which upheld the coordinate bench's adoption of the Resale Price Method (RPM), the ITAT held that RPM must be applied as the MAM for benchmarking. Consequently, the AO/TPO was directed to recompute the arm's length price by applying RPM and to undertake fresh benchmarking, and the appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784375