https://www.taxtmi.com/acts?id=4444 Where enterprises are related by participation in management, control or capital, or by common persons, and conditions between them differ from those between independent enterprises, any profits that would have accrued under independent conditions but did not because of those conditions may be included in the profits of the enterprise and taxed accordingly; this functions as a transfer pricing mechanism to align taxable income with outcomes under the arm's length principle. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 16 Sep 2024 14:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4444 Where enterprises are related by participation in management, control or capital, or by common persons, and conditions between them differ from those between independent enterprises, any profits that would have accrued under independent conditions but did not because of those conditions may be included in the profits of the enterprise and taxed accordingly; this functions as a transfer pricing mechanism to align taxable income with outcomes under the arm's length principle. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4444