aUNDP–UNFPA–UNICEF–WHO–World Bank Special Programme of Research, Development, and Research Training in Human Reproduction (HRP), Department of Sexual and Reproductive Health and Research, WHO, Geneva, ...

The PPT evaluates whether a business arrangement serves a legitimate commercial purpose or is primarily structured to evade taxes. If tax avoidance is the main objective, treaty benefits may be ...

In a circular, setting the context with regard to the objective of PPT, CBDT said that that such a determination should be based on an objective assessment of relevant facts and circumstances.

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