https://www.taxtmi.com/caselaws?id=800213 Resale Price Method (RPM) is the most appropriate method under Rule 10B(1)(b) for benchmarking imports from an associated enterprise where the goods are resold without physical value addition. A routine distributor reselling imported RF parts and base-station antennas remains appropriately characterised as a trading entity where trading is its principal activity. Routine distribution expenses, minor engineering and technical-service charges, and separately benchmarked R&D cost recoveries or consumable packing expenses do not change that characterisation. Transactional Net Margin Method should not displace RPM merely because of minor allied activities when the principal transaction is purchase and resale of traded goods without value addition. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800213 Resale Price Method (RPM) is the most appropriate method under Rule 10B(1)(b) for benchmarking imports from an associated enterprise where the goods are resold without physical value addition. A routine distributor reselling imported RF parts and base-station antennas remains appropriately characterised as a trading entity where trading is its principal activity. Routine distribution expenses, minor engineering and technical-service charges, and separately benchmarked R&D cost recoveries or consumable packing expenses do not change that characterisation. Transactional Net Margin Method should not displace RPM merely because of minor allied activities when the principal transaction is purchase and resale of traded goods without value addition. Case-Laws Income Tax Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800213