Royalty paid to Foreign Parent Co. was at ALP as it was lesser than paid by other AEs and approved b

IT/ILT: Where assessee made payments of royalty to its parent AE for use of technical know how and trademark, in view of fact that said payments were duly approved by RBI and, moreover, amount paid by assessee was lesser than similar payments made by other group entities to parent AE, TPO was not justified in making adjustment in respect of same in course of transfer pricing proceedings