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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

TP Adjustment - adjustment regarding outstanding receivables - ...

Income Tax

July 2, 2019

TP Adjustment - adjustment regarding outstanding receivables - company has a margin of 23.3% on Software Development segment as compared to 11.42% of the comparable companies, which shows that the working capital adjusted margin of the assessee have already factored into account the delay in the receivables - therefore no separate adjustment is required to be made

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