https://www.taxtmi.com/acts?id=5964 The rule permits adjustments where one enterprise participates in the management, control or capital of an enterprise of the other Contracting State, or the same persons participate in both, and conditions between them differ from those between independent enterprises; profits that would have accrued but for those 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 16:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5964 The rule permits adjustments where one enterprise participates in the management, control or capital of an enterprise of the other Contracting State, or the same persons participate in both, and conditions between them differ from those between independent enterprises; profits that would have accrued but for those 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=5964