Transfer Pricing | 'Resale Price Method' Most Appropriate To Determine ALP Where Distributor Makes No Value Addition To Imported Products: Delhi HC

The Delhi High Court has ruled that the resale price method is the most appropriate to determine ALP where a distributor makes no value addition to imported products in a transfer pricing case. This decision clarifies the application of transfer pricing methods. The ruling emphasizes the importance of considering the specific circumstances of each case. This judgment provides clarity on international taxation procedures. The ruling underscores the need for legal compliance.