Assessee had made purchase of raw material from its associated enterprises, agreeing to pay 2 per cent of net sale amount by way of royalty. TPO made adjustments to assessee ALP primarily on ground that assessee had not derived any specific benefits out of such technology nor assessee had received any incremental benefits on account of payment of such royalty amount. TPO also recorded that assessee had not used any technology which was purchased and for which royalty payment was made. CIT(A) deleted additions  which is affirmed by the Tribunal. On appeal by the revenue, dismissing the appeal the Court held that, TPO is not justified in making the addition without applying any specified method.  Accordingly the order of AO is affirmed. (AY. 2007-08)