Allowing the appeal of the assessee the Tribunal held that it  is an undisputed fact that assessee is engaged in the business of trading to telecom network equipments and it is the assessee’s submission that the assessee was purchasing goods from the associated enterprises and was selling it without any value addition. It is also a fact that assessee had applied RPM method (though it is assessee’s contention that inadvertently it is stated to have followed TNMM method in TPO study report) TPO considered the TNMM method to be most appropriate method and proceeded to work out the adjustment accordingly. Tribunal held that RPM method has been held to be a most appropriate method for determining of ALP transaction when the assessee is trading in goods without making any value addition. accordingly the adjustment made by the TPO was set aside. (AY. 2012-13)