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    <title>Assessee Delays Recognizing Revenue from PTFSI Due to Uncertainty in Collecting Technical Knowhow Fees Amid Financial Struggles.</title>
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    <description>TPA - since there is uncertainty involved in collection of the technical knowhow fees from the PTFSI due to its bad financial condition, the assessee has rightly not recognized the revenue.</description>
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      <description>TPA - since there is uncertainty involved in collection of the technical knowhow fees from the PTFSI due to its bad financial condition, the assessee has rightly not recognized the revenue.</description>
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