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![Royalty & Technical Assistance Fee are two separate Transactions for the purpose of computing ALP: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-2-Tax-Scan.jpg "Royalty & Technical Assistance Fee are two separate Transactions for the purpose of computing ALP: Delhi HC [Read Judgment]")
Royalty & Technical Assistance Fee are two separate Transactions for the purpose of computing ALP: Delhi HC [Read Judgment]
While upholding the order of ITAT, the division bench of the Delhi High Court held that royalty and technical assistance fee did not form part of a...