What is PILCOM v. CIT authority for?

Credit for tax deducted at source (TDS) must be granted to the taxpayer even if the income on which TDS was deducted is not taxable in India or if the obligation to deduct tax under a specific section is not affected by a Double Taxation Avoidance Agreement (DTAA).

How many judgments cite PILCOM v. CIT?

27 judgments on BharatTax cite PILCOM v. CIT (425 ITR 312), spanning 2020 to 2025.

Which sections of the Income Tax Act does PILCOM v. CIT come up under?

It is most often cited in judgments turning on Section 143(1), Section 143(1)(a), Section 15(1), Section 250, Section 6, Section 90.

PILCOM v. CIT (425 ITR 312)

YOGESH HANUMANTRAO JOSHI,PUNE vs. DCIT CIRCLE - 12, PUNE

In the result, appeal of the assessee is allowed for statistical purposes

ITA 956/PUN/2025[2019-20]Status: DisposedITAT Pune16 Jul 2025AY 2019-20

Bench: Dr.Manish Borad

For Appellant: NoneFor Respondent: Shri Deepak Kumar Kedia

Section 143(1)Section 143(1)(a)Section 250Section 6Section 90

…n this appeal is about short grant of credit for TDS of Rs 2,06,116 (Rs 3,23,380 less Rs. 1,17,264/-) The action of the Ld. CPC of short grant of TDS in the Intimation is not in accordance with the following judicial pronouncements: In the case of PILCOM CIT 425 ITR 312(SC) As mentioned earlier, I was a NR in India as per Section 6 of the Act. Further, I was a Resident of the UAE for the CY 2018 as per the domestic tax laws of UAE As per Article 15(1) of the India-UAE Double Taxation Avoidance Agreement (DTAA), income of a Resident of UAE, for services rendered in UAE is taxable only in UAE. As I was a Resident…

SHARANGPANI DINKAR PANT,MUMBAI vs. ITO WARD 3(3)(1), MUMBAI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 3353/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Feb 2024AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Year: 2018-19 & Assessment Year: 2018-19 Shri Sharangpani Dinkar Ito It 3(3)(1), Pant, International Tax Ward- 402, Bhoomi Oscar, 3(3)(1), Plot No.16/17, Vs. Air India Building, Sector-9, Mumbai – 400 021 Ghansoli, Navi Mumbai - 400 701 Pan: Aippp0288E (Appellant) (Respondent) Present For: Assessee By : Shri Balaji V, A.R. Revenue By : Shri Anil Sant, D.R. Date Of Hearing : 13 . 02 . 2024 Date Of Pronouncement : 26 . 02 . 2024 O R D E R Per : Amarjit Singh: Both These Appeals Are Filed By The Assessee For The Same Assessment Year I.E. 2018-19 Against The Two Different Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Act On The Common Issue Of Allowability Of Tds Credit Of Rs.17,59,258/- Which Was Not Allowed By The Ao Vide Order Passed Under Section 154 Of The Act & Under Section 143(1) Of The Act. The Assessee Vide Ita

For Appellant: Shri Balaji V, A.RFor Respondent: Shri Anil Sant, D.R

Section 143(1)Section 143(1)(b)Section 143(1)(c)Section 143(3)Section 154Section 250

…Act is at Paperbook page nos. 4 to 4 and Form 26AS is enclosed herewith as Paperbook page nos. 16 to 19). The action of the Ld. CPC of allowing short grant of TDS is not in accordance with the decision of the Hon'b1e Supreme Court in the case of PILCOM v CIT 425 ITR 312 (SC) wherein the Hon'ble Apex Court has held that the obligation to deduct tax under Section is 194E is not affected by the relevant treaty. In case of treaty benefit, the taxpayer is eligible for the refund of the tax along with interest. This decision supports the view that even if the income on which tax is deducted, is 6 ITA No.3352/M/2023 &…

SHARANGPANI DINKAR PANT,MUMBAI vs. INTERNATIONAL TAX WARD 3(3)(1) , MUMBAI

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 3352/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Feb 2024AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalassessment Year: 2018-19 & Assessment Year: 2018-19 Shri Sharangpani Dinkar Ito It 3(3)(1), Pant, International Tax Ward- 402, Bhoomi Oscar, 3(3)(1), Plot No.16/17, Vs. Air India Building, Sector-9, Mumbai – 400 021 Ghansoli, Navi Mumbai - 400 701 Pan: Aippp0288E (Appellant) (Respondent) Present For: Assessee By : Shri Balaji V, A.R. Revenue By : Shri Anil Sant, D.R. Date Of Hearing : 13 . 02 . 2024 Date Of Pronouncement : 26 . 02 . 2024 O R D E R Per : Amarjit Singh: Both These Appeals Are Filed By The Assessee For The Same Assessment Year I.E. 2018-19 Against The Two Different Orders Of The Ld. Cit(A) Passed Under Section 250 Of The Act On The Common Issue Of Allowability Of Tds Credit Of Rs.17,59,258/- Which Was Not Allowed By The Ao Vide Order Passed Under Section 154 Of The Act & Under Section 143(1) Of The Act. The Assessee Vide Ita

For Appellant: Shri Balaji V, A.RFor Respondent: Shri Anil Sant, D.R

Section 143(1)Section 143(1)(b)Section 143(1)(c)Section 143(3)Section 154Section 250

…Act is at Paperbook page nos. 4 to 4 and Form 26AS is enclosed herewith as Paperbook page nos. 16 to 19). The action of the Ld. CPC of allowing short grant of TDS is not in accordance with the decision of the Hon'b1e Supreme Court in the case of PILCOM v CIT 425 ITR 312 (SC) wherein the Hon'ble Apex Court has held that the obligation to deduct tax under Section is 194E is not affected by the relevant treaty. In case of treaty benefit, the taxpayer is eligible for the refund of the tax along with interest. This decision supports the view that even if the income on which tax is deducted, is 6 ITA No.3352/M/2023 &…

DCIT, CIRCLE-3, GURGAON vs. PARK PLACE CONDOMONIUM ASSOCIATION, GURGAON

In the result, both the appeals of the revenue are dismissed and the both the appeals of the Assessee are allowed

ITA 1413/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Sept 2023AY 2013-14

Bench: Shri C. M. Garg & Shri M. Balaganesh

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 143(3)

…overned by the principle of mutuality. As long as money is not received from 3rd parties, the benefit of principle of mutuality cannot be denied to the Assessee society. Further, we find that the Hon’ble Supreme Court in the case of PILCOM Vs. CIT reported in 425 ITR 312 had categorically held that payer need not to bother about the fact as to whether income is chargeable to tax in the recipient’s hand or not and hence, the payer is bound to deduct tax at source while making payment thereon. In the instant case, as stated (supra), the maintenance charges received by the Assessee association from its corporate mem…

DCIT, CIRCLE-3, GURGAON vs. PARK PLACE CONDOMONIUM ASSOCIATION, GURGAON

In the result, both the appeals of the revenue are dismissed and the both the appeals of the Assessee are allowed

ITA 1412/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Sept 2023AY 2014-15

Bench: Shri C. M. Garg & Shri M. Balaganesh

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 143(3)

…overned by the principle of mutuality. As long as money is not received from 3rd parties, the benefit of principle of mutuality cannot be denied to the Assessee society. Further, we find that the Hon’ble Supreme Court in the case of PILCOM Vs. CIT reported in 425 ITR 312 had categorically held that payer need not to bother about the fact as to whether income is chargeable to tax in the recipient’s hand or not and hence, the payer is bound to deduct tax at source while making payment thereon. In the instant case, as stated (supra), the maintenance charges received by the Assessee association from its corporate mem…

PARK PLACE CONDOMONIUM ASSOCIATION,GURGAON vs. ITO, WARD- 3(2), GURGAON

In the result, both the appeals of the revenue are dismissed and the both the appeals of the Assessee are allowed

ITA 1313/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Sept 2023AY 2014-15

Bench: Shri C. M. Garg & Shri M. Balaganesh

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 143(3)

…overned by the principle of mutuality. As long as money is not received from 3rd parties, the benefit of principle of mutuality cannot be denied to the Assessee society. Further, we find that the Hon’ble Supreme Court in the case of PILCOM Vs. CIT reported in 425 ITR 312 had categorically held that payer need not to bother about the fact as to whether income is chargeable to tax in the recipient’s hand or not and hence, the payer is bound to deduct tax at source while making payment thereon. In the instant case, as stated (supra), the maintenance charges received by the Assessee association from its corporate mem…

PARK PLACE CONDOMONIUM ASSOCIATION,GURGAON vs. ITO, WARD- 3(2), GURGAON

In the result, both the appeals of the revenue are dismissed and the both the appeals of the Assessee are allowed

ITA 1312/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Sept 2023AY 2013-14

Bench: Shri C. M. Garg & Shri M. Balaganesh

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Vivek Vardhan, Sr. DR

Section 143(3)

…overned by the principle of mutuality. As long as money is not received from 3rd parties, the benefit of principle of mutuality cannot be denied to the Assessee society. Further, we find that the Hon’ble Supreme Court in the case of PILCOM Vs. CIT reported in 425 ITR 312 had categorically held that payer need not to bother about the fact as to whether income is chargeable to tax in the recipient’s hand or not and hence, the payer is bound to deduct tax at source while making payment thereon. In the instant case, as stated (supra), the maintenance charges received by the Assessee association from its corporate mem…

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO-WARD-6(4), MOHALI

In the result, the appeal of the assessee is allowed

ITA 238/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh25 Nov 2022AY 2012-13

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh.Tarandeep Singh , Advocate and Sh. A.S.Aneja, AdvocateFor Respondent: Smt. PriyankaDhar, Sr. DR

Section 194CSection 201Section 201(1)

…no such examination can be done by the payer within the ambit of ITA Nos. 236 to 238-Chd-2021 - H.P. Singh and others, Mohali 9 section 194C and in support reliance was placed on the decision of Hon'ble Supreme Court in the case of PILCOM Vs. CIT reported in 425 ITR 312 (SC) and a copy of the CBDT Circular No.12 of 2022 dated 16.6.2022. 11. It was submitted that the arguments taken by the Ld. Senior DR are in the context of whether the EDC charges are in the nature of income in the hands of GMADA or not and the said issue has at all no relevance as to adjudication of whether the provisions of section 194C are…

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO (TDS-2), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 237/CHANDI/2021[2012-13]Status: DisposedITAT Chandigarh25 Nov 2022AY 2012-13

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh.Tarandeep Singh , Advocate and Sh. A.S.Aneja, AdvocateFor Respondent: Smt. PriyankaDhar, Sr. DR

Section 194CSection 201Section 201(1)

…no such examination can be done by the payer within the ambit of ITA Nos. 236 to 238-Chd-2021 - H.P. Singh and others, Mohali 9 section 194C and in support reliance was placed on the decision of Hon'ble Supreme Court in the case of PILCOM Vs. CIT reported in 425 ITR 312 (SC) and a copy of the CBDT Circular No.12 of 2022 dated 16.6.2022. 11. It was submitted that the arguments taken by the Ld. Senior DR are in the context of whether the EDC charges are in the nature of income in the hands of GMADA or not and the said issue has at all no relevance as to adjudication of whether the provisions of section 194C are…

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO (TDS-2), CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 236/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh25 Nov 2022AY 2011-12

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh.Tarandeep Singh , Advocate and Sh. A.S.Aneja, AdvocateFor Respondent: Smt. PriyankaDhar, Sr. DR

Section 194CSection 201Section 201(1)

…no such examination can be done by the payer within the ambit of ITA Nos. 236 to 238-Chd-2021 - H.P. Singh and others, Mohali 9 section 194C and in support reliance was placed on the decision of Hon'ble Supreme Court in the case of PILCOM Vs. CIT reported in 425 ITR 312 (SC) and a copy of the CBDT Circular No.12 of 2022 dated 16.6.2022. 11. It was submitted that the arguments taken by the Ld. Senior DR are in the context of whether the EDC charges are in the nature of income in the hands of GMADA or not and the said issue has at all no relevance as to adjudication of whether the provisions of section 194C are…