Supreme Court · 2020 INSC 375 · Decided 29 April 2020
Pilcom v. West Bengal-
- Court
- Supreme Court of India
- Citation
- 2020 INSC 375 · [2020] 6 S.C.R. 620
- Case number
- CIVIL APPEAL No. 5749/2012
- Decided
- 29 April 2020
- Bench
- UDAY UMESH LALIT, VINEET SARAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 115BB
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 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
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