ITAT Holds Resale Price Method as Most Appropriate for Benchmarking Import of Finished Goods Without Value Addition:

The Income Tax Appellate Tribunal (ITAT) Delhi has held that the Resale Price Method (RPM) is the most appropriate method for determining the arm's length price of imported finished goods where the assessee is not adding any value to the products.

ITAT Deletes Transfer Pricing Adjustment

SaimaJul 1, 2026

Last update on Jul 1, 2026