Section 194E TDS on payments to non-resident sports associations

Pilcom Vs CIT West Bengal (Supreme Court)

Conclusion: Payments made to the Non-Resident Sports Associations represented their income which accrued or arose or was deemed to have accrued or arisen in India. Consequently, assessee was liable to deduct Tax at Source in terms of Section 194E.

Held: Assesse was PAK-INDO-LANKA, JOINT MANAGEMENT COMMITTTEE (PILCOM) which was actually a Committee formed by the Cricket Control Boards/Associations of three countries viz. Pakistan, India and Sri

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