https://www.taxtmi.com/acts?id=6253 Article 9 permits adjustment of profits where enterprises are associated through direct or indirect participation in management, control or capital, or by common persons; if commercial or financial conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the enterprise's taxable profits and taxed accordingly. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 22 Nov 2024 16:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6253 Article 9 permits adjustment of profits where enterprises are associated through direct or indirect participation in management, control or capital, or by common persons; if commercial or financial conditions between them differ from those between independent enterprises, profits that would have accrued but for those conditions may be included in the enterprise's taxable profits and taxed accordingly. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6253