RPM is most appropriate method When No Value Addition Before Resale

D Light Energy P. Ltd. Vs Assessing Officer (ITAT Delhi)

The case of D Light Energy P. Ltd. vs. Assessing Officer (ITAT Delhi) revolves around transfer pricing issues concerning the purchase and resale of solar goods by the assessee, D Light Energy P. Ltd., for the assessment year 2017-18. The primary contention in this appeal was the method used to benchmark the international transactions involving the purchase of solar goods and related expenses like reimbursement and warranty claims.

Facts of the Case

• D Light Energy P. Ltd. (the assessee) pur

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