https://www.taxtmi.com/acts?id=15168 Where related enterprises set intercompany conditions different from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of the affected enterprise and taxed. If such profits are taxed by one territory although taxed in the other, that other territory shall make an appropriate corresponding adjustment, with due regard to the agreement and consultation between competent authorities to avoid double taxation. en-us Mon, 12 Sep 2011 18:30:26 +0530 Fri, 20 Dec 2024 15:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15168 Where related enterprises set intercompany conditions different from those between independent enterprises, profits that would have accrued but for those conditions may be included in the taxable profits of the affected enterprise and taxed. If such profits are taxed by one territory although taxed in the other, that other territory shall make an appropriate corresponding adjustment, with due regard to the agreement and consultation between competent authorities to avoid double taxation. Act-Rules DTAA Mon, 12 Sep 2011 18:30:26 +0530 https://www.taxtmi.com/acts?id=15168