https://www.taxtmi.com/acts?id=5030 Associated enterprises provision permits inclusion and taxation of profits where enterprises with direct or indirect participation impose commercial or financial conditions that differ from those between independent enterprises; if such non arm's length conditions cause profits not to accrue to an enterprise, those profits may be included in its taxable profits and taxed, reflecting the arm's length allocation principle. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 09:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5030 Associated enterprises provision permits inclusion and taxation of profits where enterprises with direct or indirect participation impose commercial or financial conditions that differ from those between independent enterprises; if such non arm's length conditions cause profits not to accrue to an enterprise, those profits may be included in its taxable profits and taxed, reflecting the arm's length allocation principle. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5030