Resale Price Method is Key for Transfer Pricing Analysis of Goods Bought from Associated Enterprises Without Value Addition.

TPA - If there is no value addition and if the finished goods which are purchased from AE are resold in the market as it is, then gross profit margin earned on such transaction becomes the determinative factor to analyse the gross compensation after the cost of sales - RPM should be held as MAM. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X