Konica Minolta Healthcare India Private Limited Vs DCIT (ITAT Mumbai)
Case ke facts
Konica Minolta Healthcare India ne medical equipment import kiya. In equipment par kaafi value addition ki gayi thi. Department ne transfer pricing mein method choice ko challenge kiya.
Mudda (Issue)
Kaunsa transfer pricing method sahi hai jab imported goods par major value addition hota hai?
Faisla (Held)
Court ne TNMM ko sabse theek method maana, kyunki yahan resale price method (RPM) relevant nahi tha. TNMM applicable hai jab product par significant value addition hoti hai.
Practical takeaway
Agar aap imported goods par substantial value addition karte hain, to transfer pricing mein TNMM method use karna sahi rahega. RPM sirf tab jab product as-is resale ho.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-26.