Limitation of Benefits

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..... vailable to a resident of a Contracting State, or with respect to any transaction undertaken by such a resident, if the main purpose or one of the main purposes of the creation or existence of such a .....

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..... --------------------- Notes:- 1. Inserted vide NOTIFICATION NO. 10/2014 , DATED 10-2-2014 , w.e.f. 27th day of December, 2013 - - statute, statutory provisions legislation, law, ena .....

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