No TP adjustment to challenge prudence of royalty payments to AE if made at lesser rate than of comp

IT/ILT : Where assessee paid royalty at rate of 4 per cent on sales to its AE located abroad for use of its trade mark, in view of fact that said rate was as per RBI formula and lesser than average royalty rate for comparable marketing know-how, TPO could not make adjustment to assessee's ALP taking a view that payment of royalty was unnecessary as products sold by assessee had already acquired a reputation of quality before conclusion of royalty agreement