TRANSFER PRICING APPLICABILITY

HI all here ma question

A is an Indian company. B is a foreign company and it is the parent company of A.

B is the only client of A. For last five years A is invoicing B as per TP requirements.

Now B decided to wind up A. B is now reimbursing A's winding up cost.

Whether A still need to raise invoice on B???? Is TP applicable even for winding up cost???? 

please reply