{"id":28763,"date":"2022-07-25T17:18:26","date_gmt":"2022-07-25T11:48:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/randox-laboratories-india-p-ltd-v-acit-2022-193-itd-609-94-itr-163-bang-trib\/"},"modified":"2022-07-25T17:18:26","modified_gmt":"2022-07-25T11:48:26","slug":"randox-laboratories-india-p-ltd-v-acit-2022-193-itd-609-94-itr-163-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/randox-laboratories-india-p-ltd-v-acit-2022-193-itd-609-94-itr-163-bang-trib\/","title":{"rendered":"Randox Laboratories India (P.) Ltd. v. ACIT (2022) 193 ITD 609 \/ 94 ITR 163 (Bang.)(Trib.)"},"content":{"rendered":"<p>Held that resale of\u00a0 goods imported from AE to third party Indian customers without any value addition, in such case, Resale Price Method (RPM) would be Most Appropriate Method (MAM) to determine ALP of said transaction. Directed the Assessing Officer to apply Resale Price Method (RPM). (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Resale Price Method (RPM)-Resale of  goods imported from its AE to third party customers without any value addition-Resale Price Method (RPM) is  Most Appropriate Method (MAM).  <\/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-28763","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7tV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28763","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=28763"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28763\/revisions"}],"predecessor-version":[{"id":28764,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28763\/revisions\/28764"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28763"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28763"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28763"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}