https://www.taxtmi.com/caselaws?id=794247 For benchmarking import of finished goods from associated enterprises, the resale price method remained the proper method where the assessee acted as a routine distributor, resold the goods in India without physical alteration or value addition, and no use of intangibles to enhance product value was shown. Advertising or distribution expenditure did not change the character of the transaction for transfer pricing purposes. The transfer pricing adjustment based on substituting the transactional net margin method was therefore not sustainable, and the adjustment was deleted. en-us Mon, 29 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794247 For benchmarking import of finished goods from associated enterprises, the resale price method remained the proper method where the assessee acted as a routine distributor, resold the goods in India without physical alteration or value addition, and no use of intangibles to enhance product value was shown. Advertising or distribution expenditure did not change the character of the transaction for transfer pricing purposes. The transfer pricing adjustment based on substituting the transactional net margin method was therefore not sustainable, and the adjustment was deleted. Case-Laws Income Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794247