https://www.taxtmi.com/acts?id=5388 Article 10 applies where enterprises are associated by direct or indirect participation in management, control or capital, or by common participation, and where commercial or financial conditions between them differ from those between independent enterprises; in such cases profits that would have accrued but for those conditions may be included in the profits of an enterprise and taxed accordingly to restore an arm's length allocation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 09:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5388 Article 10 applies where enterprises are associated by direct or indirect participation in management, control or capital, or by common participation, and where commercial or financial conditions between them differ from those between independent enterprises; in such cases profits that would have accrued but for those conditions may be included in the profits of an enterprise and taxed accordingly to restore an arm's length allocation. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5388