TP Adjustment - negative working capital adjustment shall not be ...
Negative Working Capital Adjustment Unnecessary for Captive Service Providers Due to Risk-Free, Total Cost-Plus Compensation Model.
February 5, 2021
Case Laws Income Tax AT
TP Adjustment - negative working capital adjustment shall not be made in case of a captive service provider as there is no risk and it is compensated on a total cost plus basis. - AT
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