Netflix Ruling: Redefining the Armโ€™s Length Principle in the Age of Digital Value Chains

๐—ง๐—ต๐—ฒ ๐—ก๐—ฒ๐˜๐—ณ๐—น๐—ถ๐˜… ๐—ฅ๐˜‚๐—น๐—ถ๐—ป๐—ด: ๐—ช๐—ต๐—ฒ๐—ฟ๐—ฒ ๐˜๐—ต๐—ฒ ๐—”๐—ฟ๐—บโ€™๐˜€ ๐—Ÿ๐—ฒ๐—ป๐—ด๐˜๐—ต ๐—ฃ๐—ฟ๐—ถ๐—ป๐—ฐ๐—ถ๐—ฝ๐—น๐—ฒ ๐— ๐—ฒ๐˜ ๐—•๐—ฒ๐—ต๐—ฎ๐˜ƒ๐—ถ๐—ผ๐—ฟ๐—ฎ๐—น ๐—˜๐—ฐ๐—ผ๐—ป๐—ผ๐—บ๐—ถ๐—ฐ๐˜€ Recently, the Mumbai ITAT in the Netflix case held that the Indian entityโ€™s routine