https://www.taxtmi.com/acts?id=16716 Article 29 provides that benefits of the Agreement are not available to a resident of a Contracting State, or in respect of any transaction by such a resident, if the main purpose or one of the main purposes of creating or operating the resident or of the transaction was to obtain benefits under the Agreement that would not otherwise be available. en-us Mon, 25 Jun 2012 12:57:06 +0530 Tue, 27 Aug 2024 15:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16716 Article 29 provides that benefits of the Agreement are not available to a resident of a Contracting State, or in respect of any transaction by such a resident, if the main purpose or one of the main purposes of creating or operating the resident or of the transaction was to obtain benefits under the Agreement that would not otherwise be available. Act-Rules DTAA Mon, 25 Jun 2012 12:57:06 +0530 https://www.taxtmi.com/acts?id=16716