https://www.taxtmi.com/acts?id=4760 Where enterprises of the Contracting States are related and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of the affected enterprise. If such included profits are taxed in one State and also charged to tax in the other State, the latter State shall make an appropriate corresponding adjustment, with the competent authorities consulting each other as necessary. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 17:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4760 Where enterprises of the Contracting States are related and conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of the affected enterprise. If such included profits are taxed in one State and also charged to tax in the other State, the latter State shall make an appropriate corresponding adjustment, with the competent authorities consulting each other as necessary. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4760