Exploring the Resale Method in Transactions with Limited Value Addition by Distributors



In case of a pure trading company involved in the distribution activity without adding any value to the purchased product, RPM is the most appropriate method in Transfer Pricing as was held by The ITAT Delhi in the case of KARCHER CLEANING SYSTEMS PRIVATE LIMITED Vs ADDL. CIT, NEW DELHI [2023-VIL-15
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About the Author

DESIGNATED PARTNER

Mr. Vivek Jalan is a FCA, Qualified LL.M (Constitutional Law) and LL.B. He is the Chairman of The Fiscal Affairs and Taxation Committee of The Bengal Chamber of Commerce and Industry. He is the Convenor on Indirect Taxes of the CII- Economic Affairs and Taxation Committee (ER); He is also a visiting faculty for Indirec ... Read more


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