RPM most appropriate method for trading segment

Karcher Cleaning Systems Pvt Ltd. Vs ACIT (ITAT Delhi)

The assessee is a pure trading company involved in the distribution activity without adding any value to the purchased product and hence the RPM is the most appropriate method.
Facts-

The assessee is a subsidiary of Karcher Beteilgungs GmbH which started its commercial activities on 16.04.2011 and is primarily engaged in the business of importing and resale of industrial cleaning systems in India.

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