{"id":27692,"date":"2022-06-26T22:02:03","date_gmt":"2022-06-26T16:32:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/roxtec-india-pvt-ltd-v-acit-2021-210-ttj-116-199-dtr-1-delhitrib\/"},"modified":"2022-06-26T22:02:03","modified_gmt":"2022-06-26T16:32:03","slug":"roxtec-india-pvt-ltd-v-acit-2021-210-ttj-116-199-dtr-1-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/roxtec-india-pvt-ltd-v-acit-2021-210-ttj-116-199-dtr-1-delhitrib\/","title":{"rendered":"Roxtec India Pvt. Ltd. v ACIT (2021) 210 TTJ 116 \/ 199 DTR 1 (Delhi)(Trib.)"},"content":{"rendered":"<p>Tribunal held that RPM is the most appropriate method for computation of ALP when the goods are purchased from an AE resold without any substantial addition. On the facts of the assessee assembled the products after obtaining raw materials from its AE and vendors which are further improved through its own vendors and then sold to the customers. Therefore\u00a0 the TPO was justified in rejecting the RPM and adopting TNMM as the most appropriate method. <strong>\u00a0<\/strong>(AY.\u00a0 2012-13)\u00a0\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Assembling of products  and sold to customers-TPO was justified in rejecting the RPM and adopting TNMM as the most appropriate method.  [R. 10B]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-27692","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7cE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27692","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=27692"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27692\/revisions"}],"predecessor-version":[{"id":27693,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27692\/revisions\/27693"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}