https://www.taxtmi.com/acts?id=52170 Entitlement to treaty benefits is subject to a principal purpose test: a benefit will not be granted if it is reasonable to conclude that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted 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 Tue, 04 Nov 2025 17:55:53 +0530 Tue, 04 Nov 2025 17:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52170 Entitlement to treaty benefits is subject to a principal purpose test: a benefit will not be granted if it is reasonable to conclude that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted 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 Tue, 04 Nov 2025 17:55:53 +0530 https://www.taxtmi.com/acts?id=52170