https://www.taxtmi.com/acts?id=37728 Article 9 permits adjustment of profits where enterprises are connected by direct or indirect participation in management, control or capital, or by common persons, and where their commercial or financial conditions differ 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 accordingly. en-us Thu, 19 Sep 2019 17:26:02 +0530 Fri, 30 Aug 2024 10:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37728 Article 9 permits adjustment of profits where enterprises are connected by direct or indirect participation in management, control or capital, or by common persons, and where their commercial or financial conditions differ 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 accordingly. Act-Rules DTAA Thu, 19 Sep 2019 17:26:02 +0530 https://www.taxtmi.com/acts?id=37728