Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Income Tax Act Assesse PILCOM |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Income Tax Act, 1961 (43 of 1961) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Others |
Headnote | Income Tax Act, 1961 – s.115BBA and s.194E – Assesse-PILCOM, a committee formed by the Cricket Control Boards/ Associations of three countries viz. Pakistan, India and Sri Lanka for purpose of conducting the World Cup tournament, 1996 – I.T.O found that PILCOM had made payments to ICC as well as to the Cricket Control Boards/Associations of the different member countries of ICC from its two London Bank Accounts, consequent to which a show cause notice was issued u/s.194E – The principal issue is whether any income accrued or arose or was deemed to have accrued or arisen to said Non-resident Sports Associations in India – If the answer is in the affirmative, the next question would be about the liability on part of the PILCOM to deduct Tax at Source and make appropriate deposit in accordance with s.194E of the Act – Held: The Non-Resident Sports Associations had participated in the event, where cricket teams of these Associations had played various matches in the country – The payments were intricately connected with the event where various cricket teams were scheduled to play – The source of income was in the playing of the matches in India – The mandate u/s.115 BBA(1)(b) is also clear – The payments made to the Non-Resident Sports Associations in the present case represented their income which accrued or arose or was deemed to have accrued or arisen in India – Consequently, the PILCOM was liable to deduct Tax at Source in terms of s.194E of the Act. |
Judge | Honble Mr. Justice Uday Umesh Lalit |
Neutral Citation | 2020 INSC 375 |
Petitioner | Pilcom |
Respondent | West Bengal- |
SCR | [2020] 6 S.C.R. 620 |
Judgement Date | 2020-04-29 |
Case Number | 5749 |
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