https://www.taxtmi.com/acts?id=37002 A rule limits entitlement to tax treaty benefits where it is reasonable to conclude that obtaining the benefit was one of the principal purposes of the arrangement or transaction, unless granting the benefit would be consistent with the object and purpose of the relevant treaty provisions. en-us Mon, 22 Jul 2019 14:16:43 +0530 Wed, 13 Nov 2024 14:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37002 A rule limits entitlement to tax treaty benefits where it is reasonable to conclude that obtaining the benefit was one of the principal purposes of the arrangement or transaction, unless granting the benefit would be consistent with the object and purpose of the relevant treaty provisions. Act-Rules DTAA Mon, 22 Jul 2019 14:16:43 +0530 https://www.taxtmi.com/acts?id=37002