Transfer Pricing Adjustments: Captive Service Provider Faces Single Customer Risk Due to AE's Potential Business Losses.

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....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....