https://www.taxtmi.com/acts?id=20719 Where related enterprises make or impose conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included and taxed in the enterprise entitled to them; if one State taxes such adjusted profits, the other State shall make an appropriate adjustment after competent-authority consultation, except where final proceedings have led to penalty findings for fraud, gross negligence or wilful default. en-us Mon, 28 Mar 2016 14:22:14 +0530 Thu, 28 Nov 2024 16:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20719 Where related enterprises make or impose conditions differing from those between independent enterprises, profits that would have accrued but for those conditions may be included and taxed in the enterprise entitled to them; if one State taxes such adjusted profits, the other State shall make an appropriate adjustment after competent-authority consultation, except where final proceedings have led to penalty findings for fraud, gross negligence or wilful default. Act-Rules DTAA Mon, 28 Mar 2016 14:22:14 +0530 https://www.taxtmi.com/acts?id=20719