2017 (11) TMI 1806

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..... royalty and technical assistance fee did not form part of a composite transaction and have to be treated as two separate transactions for the purpose of benchmarking and computing arms length price - .....

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..... for the Petitioner. S. Ganesh, Sr. Adv., Anand Sukumar, S. Sukumaran, Bhupesh Kumar Pathak, Advs. and Ms. Meera Mathur, AOR for the Respondent. ORDER 1. Heard. 2. Delay condoned. .....

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