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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>Double taxation agreement supremacy: treaty provisions govern computation and override domestic law where specific provisions apply.</h1> Where a Double Taxation Avoidance Agreement contains a specific provision on taxation, that treaty provision prevails over the general provisions of the Income-tax Act, 1961 and must be followed for computation and treatment of income; where the treaty is silent, the Income-tax Act governs assessment and taxation.

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