Tribunal following the order of Tribunal in assessee’s own case for subsequent year qua payment of royalty at rate of 0.5 per cent of turnover, disallowance of royalty made by Assessing Officer was to be deleted. As regards payment of consultancy and professional charges was concerned, Commissioner (Appeals) was justified in directing Assessing Officer to allow payments after verifying and comparing similar payments made to other group companies. (AY. 2005-06)