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of <h1>Supreme Court dismisses special leave petition after condoning delay, disposing of pending applications.</h1> The Supreme Court of India dismissed the special leave petition after condoning the delay, thereby disposing of the pending applications. - TMI Transfer pricing adjustment - bench marking - royalty and technical assistance fee did not form part of a composite transaction and have to be treated as two separate transactions for the purpose of benchmarking and computing arms length price - transactional Net Margin Method applied for benchmarking/computing arm's length price in respect of transaction relating to 'technical assistance fee - HELD THAT:- SLP dismissed. SUPREME COURT OF INDIA, Citation: 2017 (11) TMI 1806 - SC Order. Heard. 'Delay condoned.' 'The special leave petition is dismissed.' Pending applications, if any, 'shall stand disposed of.' The Court entertained the petition, considered the delay and granted condonation, and finally dismissed the special leave petition, with all ancillary applications disposed of. No reasons beyond the brief operative directions are recorded in the published order.
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