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Income Tax - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

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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