https://www.taxtmi.com/acts?id=18996 Limitation of Benefits preserves a Contracting State's right to apply domestic anti-avoidance and anti-evasion laws, denies treaty benefits where arrangements have as their main purpose obtaining those benefits, and covers legal entities lacking bona fide business activities so that benefits may be refused where entities lack genuine commercial substance. en-us Fri, 12 Sep 2014 13:52:17 +0530 Wed, 06 Nov 2024 15:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18996 Limitation of Benefits preserves a Contracting State's right to apply domestic anti-avoidance and anti-evasion laws, denies treaty benefits where arrangements have as their main purpose obtaining those benefits, and covers legal entities lacking bona fide business activities so that benefits may be refused where entities lack genuine commercial substance. Act-Rules DTAA Fri, 12 Sep 2014 13:52:17 +0530 https://www.taxtmi.com/acts?id=18996