PILCOM v CIT ( 2020) 425 ITR 312 / 188 DTR 1/ 314 CTR 39/ 116 taxmann.com 394 / 271 Taxman 200( SC) www.itatonline.org Editorial : PILCOM v CIT (2011) 198 Taxman 555 /355 ITR 147/238 CTR 387 ( Cal) (HC ) is affirmed .
S. 194E : Deduction at source – Non-resident – Sport person – Sports association – liable to deduct tax at source -The obligation to deduct tax is not affected by the DTAA. [ S. 9(1) ,115BBA ]
As the payments to the Non-Resident Sports Associations represented their income which accrued or arose in India u/s 115BBA, the assessee was liable to deduct Tax at Source u/s 194E. The obligation to deduct Tax at Source u/s 194E is not affected by the DTAA. In case the exigibility to tax is disputed by the recipient, the benefit of DTAA can be pleaded and the amount in question will be refunded with interest. But, that by itself, cannot absolve the liability to deduct TDS u/s 194E of the Act . (CA NO. 5749 OF 2012. Dt. 29/4/2020)
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