https://www.taxtmi.com/acts?id=43474 A treaty benefit shall not be granted if it is reasonable to conclude, from all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction resulting in the benefit, unless it is established that granting the benefit would be in accordance with the object and purpose of the relevant treaty provisions. en-us Mon, 08 Jul 2024 16:30:17 +0530 Wed, 04 Dec 2024 17:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43474 A treaty benefit shall not be granted if it is reasonable to conclude, from all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction resulting in the benefit, unless it is established that granting the benefit would be in accordance with the object and purpose of the relevant treaty provisions. Act-Rules DTAA Mon, 08 Jul 2024 16:30:17 +0530 https://www.taxtmi.com/acts?id=43474