https://www.taxtmi.com/acts?id=5298 Where enterprises are related through participation in management, control or capital, and conditions between them differ from those between independent enterprises, profits that would otherwise have accrued but did not due to those conditions may be included in the profits of the enterprise and taxed accordingly to reflect arm's-length outcomes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 05 Mar 2009 17:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5298 Where enterprises are related through participation in management, control or capital, and conditions between them differ from those between independent enterprises, profits that would otherwise have accrued but did not due to those conditions may be included in the profits of the enterprise and taxed accordingly to reflect arm's-length outcomes. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5298