Ground relates to Transfer Pricing adjustment in relation to payment of royalty to the tune of Rs. 787,096,934/-This ground covers ground no. 5 to 7 of revenue’s appeal in ITA No. 529/Kol/2015, for A.Y. 2010-11, Ground no. 6 of revenue’s appeal in ITA No. 518/Kol/2016, for A.Y. 2011-12,Ground No.4a to4b of assessee's appeal in ITA No.625/Kol/2016 for A.Y.2011-12 and additional grounds raised by the assessee in A.Y. 2011-12 wherein the assessee stated that payment of royalty was subsumed in the entity level Transactional Net Margin Method (TNMM), analysis conducted by the assessee using combined transaction approach.