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Income Tax

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

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

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Income TaxNovember 10, 2017Case LawsHC

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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