https://www.taxtmi.com/acts?id=6315 Article 9 treats enterprises as associated where one participates directly or indirectly in the management, control or capital of the other, or where the same persons participate in both. If conditions between such enterprises differ from those between independent enterprises in their commercial or financial relations, profits that would have accrued but for those conditions may be included in the enterprise's profits and taxed accordingly. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 12:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6315 Article 9 treats enterprises as associated where one participates directly or indirectly in the management, control or capital of the other, or where the same persons participate in both. If conditions between such enterprises differ from those between independent enterprises in their commercial or financial relations, profits that would have accrued but for those conditions may be included in the enterprise's profits and taxed accordingly. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6315