https://www.taxtmi.com/acts?id=4650 Where enterprises are related by direct or indirect participation in management, control or capital, or by common persons, commercial or financial conditions between them that differ from those between independent enterprises permit tax authorities to include in an enterprise's taxable profits any profits that would have accrued but for those non-arm's-length conditions, and to tax them accordingly; this functions as a transfer pricing mechanism to realign profits to an arm's length result. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 18:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4650 Where enterprises are related by direct or indirect participation in management, control or capital, or by common persons, commercial or financial conditions between them that differ from those between independent enterprises permit tax authorities to include in an enterprise's taxable profits any profits that would have accrued but for those non-arm's-length conditions, and to tax them accordingly; this functions as a transfer pricing mechanism to realign profits to an arm's length result. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4650