https://www.taxtmi.com/caselaws?id=395024 The Supreme Court upheld that payments made by PILCOM to non-resident sports associations were subject to tax deduction at source under Section 194E. The income was deemed to accrue in India due to participation in cricket matches held in India, falling within the ambit of Section 115BBA. The Court affirmed that the obligation to deduct tax at source exists regardless of payment location or agreement execution. The applicability of Double Taxation Avoidance Agreements was clarified not to impact this obligation. The appeal was dismissed, upholding the High Court's judgment and the Tribunal's findings. en-us Wed, 29 Apr 2020 00:00:00 +0530 Mon, 31 Aug 2020 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395024 The Supreme Court upheld that payments made by PILCOM to non-resident sports associations were subject to tax deduction at source under Section 194E. The income was deemed to accrue in India due to participation in cricket matches held in India, falling within the ambit of Section 115BBA. The Court affirmed that the obligation to deduct tax at source exists regardless of payment location or agreement execution. The applicability of Double Taxation Avoidance Agreements was clarified not to impact this obligation. The appeal was dismissed, upholding the High Court's judgment and the Tribunal's findings. Case-Laws Income Tax Wed, 29 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395024