ALP of info-technology cost allotted to AE can't be Nil if it is critical for functioning

IT/ILT : Where in course of business of manufacturing artificial flavours, food and non-food ingredients, assessee paid information technology cost to its AE for services such as internet charges, WAN site fee, SAP support fee etc., since said services were required for assessee's business, TPO could not determine ALP of same at nil