ABC Ltd$.,$ Mumbai is engaged in trading of electronics goods. It purchased goods from its associated enterprise XYZ Ltd$.,$ Singapore, and also from unrelated party, O Ltd$.,$ UK$.$ For the F$.$Y$.2022-23,$ the gross profit margin was $15\%$ on the sale of goods of XYZ Ltd$.,$ whereas it was $20\%$ in the case of O Ltd$.$ After Sales warranty of $6$ months was provided by XYZ Ltd$.,$ whereas O Ltd$.$ gave after$-$sales warranty of $1$ year. The cost of warranty may be taken as $2\%$ of the sale price. The XYZ Ltd$.$ for $30$ crores. As regards transport cost of the goods purchased there was no difference between related and unrelated party. Compute the ALP of the transaction between ABC Ltd$.$ and XYZ Ltd$.,$ Singapore by applying the Resale Price Method, considering the facts of the case.