https://www.taxtmi.com/acts?id=4908 Article 10 establishes that where relatedness between enterprises causes commercial or financial conditions to differ from those between independent enterprises, any profits that would have accrued but for those conditions may be included in the profits of the affected enterprise and taxed accordingly, functioning as a transfer pricing adjustment under the DTAA. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Dec 2024 18:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4908 Article 10 establishes that where relatedness between enterprises causes commercial or financial conditions to differ from those between independent enterprises, any profits that would have accrued but for those conditions may be included in the profits of the affected enterprise and taxed accordingly, functioning as a transfer pricing adjustment under the DTAA. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4908