Resale Price Method is suitable to compute ALP of goods purchased from an AE which are resold to unrelated parties

The Delhi ITAT in Nokia india (P) Ltd vs DCIT has held that Resale Price Method (RPM) is best suited for determining Arms Length Price (ALP) of an international transaction in nature of purchase of goods from an Associated Enterprise (AE) which are resold as such to unrelated parties and it pre-
supposes no or insignificant value addition to goods purchased from foreign AE.