Transfer Pricing | 'Resale Price Method' Most Appropriate To Determine ALP Where Distributor Makes No Value Addition To Imported Products: Delhi High Court
The Delhi High Court has ruled on the application of the Resale Price Method (RPM) for determining the arm's length price in the context of a solar products distributor. The Court clarified that when a distributor imports goods from an Associated Enterprise (AE) and does not add value before resale, the Resale Price Method (RPM) is the most appropriate method for transfer pricing purposes. The Court dismissed the Revenue’s appeal,…
