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Del. HC: If Distributor Makes No Value Addition, Resale Price Method Appropriate to Determine ALP - (20 Mar 2025)

CIVIL

Delhi High Court has clarified that where distributor of imported products makes no value addition to the products before sale then the most appropriate method to determine the arm's length price is ‘Resale Price Method’.

Tags : DELHI HIGH COURT   VALUE ADDITION   RESALE PRICE METHOD  

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