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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