https://www.taxtmi.com/acts?id=19028 Limitation of Benefits denies treaty benefits where domestic anti avoidance measures apply or where an enterprise's main purpose was to obtain benefits under the agreement; it covers legal entities not having bona fide business activities and preserves application of domestic laws targeting tax avoidance or evasion. en-us Wed, 15 Oct 2014 09:47:59 +0530 Wed, 13 Nov 2024 16:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19028 Limitation of Benefits denies treaty benefits where domestic anti avoidance measures apply or where an enterprise's main purpose was to obtain benefits under the agreement; it covers legal entities not having bona fide business activities and preserves application of domestic laws targeting tax avoidance or evasion. Act-Rules DTAA Wed, 15 Oct 2014 09:47:59 +0530 https://www.taxtmi.com/acts?id=19028