https://www.taxtmi.com/acts?id=15187 Limitation of Benefits: Treaty benefits are denied where the primary purpose, or one of the primary purposes, of a resident or a person connected with that resident was to obtain benefits under the Agreement; this applies notwithstanding other provisions and expressly covers legal entities without bona fide business activities. en-us Mon, 12 Sep 2011 18:43:39 +0530 Mon, 02 Sep 2024 09:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15187 Limitation of Benefits: Treaty benefits are denied where the primary purpose, or one of the primary purposes, of a resident or a person connected with that resident was to obtain benefits under the Agreement; this applies notwithstanding other provisions and expressly covers legal entities without bona fide business activities. Act-Rules DTAA Mon, 12 Sep 2011 18:43:39 +0530 https://www.taxtmi.com/acts?id=15187