https://www.taxtmi.com/acts?id=5120 Where enterprises in the two Contracting States are connected by participation in management, control or capital, or share common persons controlling them, and commercial or financial conditions between them differ from those between independent enterprises, profits that would have accrued but for those non arm's length conditions may be included in the profits of the enterprise and taxed accordingly. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 17:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5120 Where enterprises in the two Contracting States are connected by participation in management, control or capital, or share common persons controlling them, and commercial or financial conditions between them differ from those between independent enterprises, profits that would have accrued but for those non arm's length conditions may be included in the profits of the enterprise and taxed accordingly. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5120