https://www.taxtmi.com/acts?id=51526 A benefit under the Agreement shall not be granted if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit would be in accordance with the object and purpose of the relevant provisions of the Agreement. en-us Thu, 26 Jun 2025 12:15:33 +0530 Thu, 26 Jun 2025 12:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51526 A benefit under the Agreement shall not be granted if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit would be in accordance with the object and purpose of the relevant provisions of the Agreement. Act-Rules DTAA Thu, 26 Jun 2025 12:15:33 +0530 https://www.taxtmi.com/acts?id=51526