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Most appropriate method to determine ALP of goods sold would be RPM in case no value addition was done

July 24, 2019[2019] 107 taxmann.com 136 (Mumbai - Trib.)
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TRANSFER PRICING : Where assessee had resold goods imported from AE without any value addition, most appropriate method which could be applied for determining arm's length price would be RPM and TNMM could not be most appropriate method in such type of transaction

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