https://www.taxtmi.com/highlights?id=22713 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 en-us Tue, 28 Apr 2015 08:32:10 +0530 Tue, 28 Apr 2015 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22713 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 Highlights Income Tax Tue, 28 Apr 2015 08:32:10 +0530 https://www.taxtmi.com/highlights?id=22713