TP Adjustment - most appropriate method(MAM) - In case, there is ...

Case Laws Income Tax

August 3, 2019

TP Adjustment - most appropriate method(MAM) - In case, there is no value addition and the finished goods which are purchased from the AE are resold in the market in the same form, then the GP margin earned on such transactions becomes the determinative factor for benchmarking the international transaction of the assessee with its AE by taking RPM as the MAM

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TP Adjustment - most appropriate method(MAM) - In case, there is ...

Case Laws Income Tax

August 3, 2019

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