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Income Tax - Highlights / Catch Notes

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Transfer pricing adjustment - Risk adjustment and negative ...

Income Tax

April 28, 2015

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. - AT

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