https://www.taxtmi.com/acts?id=45626 Fiscal privileges of diplomatic and consular officials remain unaffected by the DTAA, preserving entitlements under international law and special agreements. The MLI's Principal Purpose Test applies and supersedes conflicting treaty provisions: treaty benefits may be denied where obtaining the benefit was one of the principal purposes of an arrangement, unless granting the benefit aligns with the object and purpose of the relevant treaty provision. en-us Fri, 18 Oct 2024 18:20:22 +0530 Wed, 23 Oct 2024 16:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45626 Fiscal privileges of diplomatic and consular officials remain unaffected by the DTAA, preserving entitlements under international law and special agreements. The MLI's Principal Purpose Test applies and supersedes conflicting treaty provisions: treaty benefits may be denied where obtaining the benefit was one of the principal purposes of an arrangement, unless granting the benefit aligns with the object and purpose of the relevant treaty provision. Act-Rules DTAA Fri, 18 Oct 2024 18:20:22 +0530 https://www.taxtmi.com/acts?id=45626