Home » Double Tax Treaty » India: ITAT Delhi clarifies Position on Treaty Benefit of Principal Purpose Test introduced through the amendment in the MLI

India: ITAT Delhi clarifies Position on Treaty Benefit of Principal Purpose Test introduced through the amendment in the MLI

Taxbuzz-SC-Lowy-ITAT.pdf
Delhi ITAT allows India-Luxembourg treaty benefit on tax residency certificate – The Hindu BusinessLine
ERGO – ITAT Delhi examines Principal Purpose Test – 15 January 2025.pdf
India tax administration issues guidance on application of Principal Purpose Test

See also:
Webinar: Principal Purpose Test – Impact on PE/VC Investments and M&A Deals (January 31, 2025)

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