Section 92, 92B, 92C & 92F of the Income Tax Act, 1961 — Transfer Pricing — Computation of arms length price — Assessee paid royalty for technical know how received from its AEs, said royalty is intrinsically linked with production and sales activity and therefore payment of royalty is to be aggregated with production and sales activity and could not be benchmarked separately; benchmarking of said transactions along with other transactions needs to be done by AO/TPO by applying TNMM — Mercedes Benz India P. Ltd. vs. Assistant Commissioner of Income tax [2018] 196 TTJ (Pune) 464