Assessee is  engaged in trading of imported luxury goods.  It had used RPM as corroborative method for benchmarking international transactions relating to import of finished goods. TPO rejected RPM for reason that assessee had incurred excessive sum towards AMP expenses and adopted TNMM as most appropriate method and made addition.  Tribunal accepted assessee’s contention that its AMP expenses were not excessive and were similar to those incurred by other comparable entities and held that RPM would be most appropriate method in given facts. High Court affirmed the order of the Tribunal. (AY. 2012-13, 2013-14)