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Transfer pricing adjustment - Risk adjustment and negative working capital adjustment - Though it may be true in case of a captive service provider AE takes all major risks. But at the same time assessee also bears single customer risk as in the event of any loss or damage to the business of AE assessee is also likely to suffer. - Tri

Income Tax - Transfer pricing adjustment - Risk adjustment and negative working capital adjustment - Though, it may be true, in case of a captive service provider AE takes all major risks. But, at the .....

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