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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>Tax deduction at source conflicts: refund procedure extended where treaty rate exceeds domestic rate, enabling relief for excess withholding.</h1> The Board extends the refund procedure in Circular No. 7/2007 to cases where tax has been deducted at a higher rate under a Double Taxation Avoidance Agreement than the lower rate prescribed under domestic law, recognizing the genuine hardship to the resident deductor and modifying the earlier Circular to cover such treaty-rate withholdings.

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