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2023 (2) TMI 405 - ITAT MUMBAITP Adjustment - selection of MAM [Most Appropriate Method] - RPM v/s TNMM - assessee adopted resale price method, but the transactional net margin method adopted by the TPO - assessee manufacturers and sale products and also provision of designing and technical support in that field engaging itself in providing customized products and services tailored to meet the specific need of customers in different market - HELD THAT:- We find that co-ordinate bench in [2022 (12) TMI 670 - ITAT MUMBAI] as per order dated 22.07.2022 relying on the decision of the Hon’ble Bombay High Court [2015 (2) TMI 407 - BOMBAY HIGH COURT] held that in assessee’s case the Resale Price Method is the most appropriate method for benchmarking international transaction in trading segment of import of finished good - Decided in favour of assessee.
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