https://www.taxtmi.com/highlights?id=45460 Disallowance of payments made for royalty and technical know-how received - Accepted Most appropriate method for benchmarking the manufacturing segment as TNNM - Different method (CUP method) for royalty and technical knowhow - it was not open to the TPO to subject only one element, i.e. payment of technical assistance fee, to an entirely different method (CUP) en-us Thu, 28 Mar 2019 06:54:14 +0530 Thu, 28 Mar 2019 06:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45460 Disallowance of payments made for royalty and technical know-how received - Accepted Most appropriate method for benchmarking the manufacturing segment as TNNM - Different method (CUP method) for royalty and technical knowhow - it was not open to the TPO to subject only one element, i.e. payment of technical assistance fee, to an entirely different method (CUP) Highlights Income Tax Thu, 28 Mar 2019 06:54:14 +0530 https://www.taxtmi.com/highlights?id=45460