https://www.taxtmi.com/acts?id=17127 Limitation of benefits bars treaty entitlement where domestic anti-avoidance measures apply; residents are not entitled if their arrangements indicate that obtaining treaty benefits was the main purpose, and legal entities without bonafide business activities are expressly covered, allowing denial of benefits for entities lacking substance. en-us Thu, 31 Jan 2013 16:50:58 +0530 Fri, 20 Dec 2024 16:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17127 Limitation of benefits bars treaty entitlement where domestic anti-avoidance measures apply; residents are not entitled if their arrangements indicate that obtaining treaty benefits was the main purpose, and legal entities without bonafide business activities are expressly covered, allowing denial of benefits for entities lacking substance. Act-Rules DTAA Thu, 31 Jan 2013 16:50:58 +0530 https://www.taxtmi.com/acts?id=17127