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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Beneficial application of tax provisions where double taxation agreements exist: domestic law applies to extent more favourable to taxpayer.</h1> Where the Central Government has entered into an agreement with a foreign government for granting relief of tax or avoidance of double taxation that applies to an assessee, the domestic Act shall be applied to the extent it is more beneficial to that assessee; the previous provision is renumbered as sub section (1) and the new sub section (2) operates from the stated commencement date.

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