Pilcom Vs CIT West Bengal - VII

Title of the Case: Pilcom Vs CIT West Bengal - VII

Head Notes: The obligation to deduct tax at source under section 149E of the Act is not effected by the DTAA and in case the exigibility to tax is disputed by the assesse on whose account the deduction is made, the benefit of DTAA can be pleaded and  if  the case is made out, the amount in question will always be refunded with interest. But, that by itself, cannot absolve the liability under Section 194E of the Act. 




Court: Honourable Supreme Court of India



Judges: Honourable Justice Uday Umesh lalit, Vineet Saran 





Date of Disposal : April 29 2020

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