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    <title>Software Firm&#039;s 23.3% Margin Outshines Peers at 11.42%, Making Transfer Pricing Adjustment for Receivables Unnecessary.</title>
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    <description>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</description>
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      <description>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</description>
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