https://www.taxtmi.com/acts?id=18227 Limitation of benefits permits competent authorities, by mutual agreement, to deny treaty benefits to a resident or in respect of a transaction when the main purpose of the resident's creation, existence or of the transaction was to obtain benefits not otherwise available, and authorises consultation between competent authorities to develop a commonly agreed application of this rule. en-us Fri, 21 Mar 2014 17:14:39 +0530 Mon, 25 Nov 2024 18:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18227 Limitation of benefits permits competent authorities, by mutual agreement, to deny treaty benefits to a resident or in respect of a transaction when the main purpose of the resident's creation, existence or of the transaction was to obtain benefits not otherwise available, and authorises consultation between competent authorities to develop a commonly agreed application of this rule. Act-Rules DTAA Fri, 21 Mar 2014 17:14:39 +0530 https://www.taxtmi.com/acts?id=18227