Dismissing the appeal of the revenue, the Court held that the Tribunal found that the assessee resold the goods in the market without any value addition and therefore, the gross margin earned on such transaction was the only determinative factor for analysing the gross compensation after the cost of sale. It held that although the Transfer Pricing Officer and the Dispute Resolution Panel had observed that the assessee was a full-fledged risk-bearing distributor performing various functions and therefore the most appropriate method was not the resale price method, they did not bring any comparable instances on record and rejected the transactional net margin method adopted by them.(AY. 2011-12 to 2013-14)