Resale Price Method is the most appropriate method for benchmarking is in earlier years same has been accepted
Where selection of TNMM by department had been found to be inappropriate by Tribunal in earlier years and assessee’s Resale Price Method had been accepted on identical facts, Resale Price Method is the most appropriate method for benchmarking assessee’s transaction of import of seeds to its AE in relevant year Seminis Vegetable Seeds (I) (P.)… Read More »