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Income Tax - Highlights / Catch Notes

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Clubbing of income for Arm’s Length Price (ALP) determination - ...


Arm's Length Price: Clubbing Revenue Streams is Fact-Dependent, Not a Question of Law.

November 10, 2017

Case Laws     Income Tax     HC

Clubbing of income for Arm’s Length Price (ALP) determination - clubbing of two distinct revenue streams - whether to segregate or not segregate two transactions, is entirely a fact dependent exercise that cannot per se be treated as a question of law. - HC

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