Case Law Details
Case Name : Pilcom Vs CIT West Bengal (Supreme Court)
Appeal Number : Civil Appeal No. 5749 of 2012
Date of Judgement/Order : 29/04/2020
Related Assessment Year :
Courts :
Supreme Court of India
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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.
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