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
Saima
Jul 1, 2026
Premium
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.
Also Read
Supreme Court Holds Job-Work Processing Not Liable to Textile Cess Under Section 5A3i Infotech Settles Rs 775.05 Crore Income Tax Disputes Under Vivad Se Vishwas Scheme 2024IT Department Urges Select Taxpayers to Disclose Undeclared Overseas Assets Under FAST-DSFormer Employee Secures Major Relief: ITAT Allows Section 10(10B) Exemption on BSNL VRS 2019 Compensation
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
585My Recent Articles
- Supreme Court Holds Job-Work Processing Not Liable to Textile Cess Under Section 5A
- GSTAT Holds Route Deviation Alone Cannot Prove Tax Evasion
- GSTAT Quashes Rs 1.96 Lakh Penalty on G P Motors for Stock Transfer Without E-Way Bill
- GSTAT Upholds Rs 12.55 Lakh Penalty on Undeclared Goods
- GSTAT Upholds GST Demand After Rejecting Manual Invoices Produced Three Months After Inspection
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts