Royalty paid to parent Co. on AE sales couldn’t be disallowed if similar payment on non-AE sales acc

IT/ILT : Where TPO accepts arm's length nature of royalty paid to AE(foreign parent company) on third party sales as a % of sales, he can't disallow royalty paid to AE at same % on AE sales on the ground that no benefit was derived from royalty on AE sales as AE sales are sale by assessee to itself. Such disallowance can't be made unless TPO able to demonstrate that royalty was already included in price of purchases made by AE from assessees