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 312Supreme Court of India2010#4391 most cited

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).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

PILCOM v CIT · credit for TDS · Section 194E · Section 90 · double taxation · DTAA · tax deducted at source · not taxable in India · refund of excess TDS · obligation to deduct tax

Also reported as

116 Taxmann.com 394

Sections most often in play

Section 143(1)Section 143(1)(a)Section 15(1)Section 250 Section 6 Section 90

Issues it is cited on

section 57(iii)credit for tds section 194a section 90 tax deducted at source double taxation income from other sources salary section 143(1)prescribed section 143(3)document

Judgments citing PILCOM v. CIT

DCIT, Chennai vs. Cholamandalam Ms General Insurance Company Ltd., Chennai

ITA 1366/CHNY/2013[2008-2009]Status: DisposedITAT Chennai26 Aug 2022AY 2008-2009

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing

Section 195Section 3Section 40Section 5

…TR 587 (SC). (iv) Hon'ble Supreme Court in the case of Kanchanganga Sea Foods Ltd. Vs. CIT (2010) 325 ITR 540(SC) ITA Nos. 40/Chny/2009, 1759 & 1676/Chny/2011, 1366/Chny/2013 & 949 to 951/Chny/2018 (v) Hon'ble Supreme Court in the case of PILCOM Vs.CIT (2010) 425 ITR 312 (SC) 11. We have heard both the parties, perused material available on record and gone through orders of the authorities below. The assessee is an insurance company engaged in the business in General insurance in terms of IRDAI regulations and Insurance Act, 1938. The business of the assessee is regulated by IRDAI through various regulations. Al…

Cholamandalam Ms General Insurance Company Ltd., Chennai vs. DCIT, Chennai

ITA 1350/CHNY/2013[2008-09]Status: DisposedITAT Chennai26 Aug 2022AY 2008-09

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing

Section 195Section 3Section 40Section 5

DCIT, Chennai vs. M/S. Cholamandalam Ms General Insurance Co. Ltd., Chennai

ITA 1759/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing

Section 195Section 3Section 40Section 5

DCIT, Chennai vs. M/S. Cholamandalam Ms General Insurance Co. Ltd., Chennai

ITA 1676/CHNY/2011[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing

Section 195Section 3Section 40Section 5

Lloyds Register Asia (India Branch Office, Mumbai vs. DCIT (It) 3(1)(2), Mumbai

In the result, appeals are allowed in term of the above

ITA 7423/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Sept 2021AY 2013-14

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आमकय अऩीर िं./ Ita No. 985/Mum/2015 (ननधाायण वर्ा / Assessment Year 2010-11) आमकय अऩीर िं./ Ita No. 1918/Mum/2016 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ Ita(Tp) No. 1076/Mum/2017 (ननधाायण वर्ा / Assessment Year 2012-13) आमकय अऩीर िं./ Ita No. 7423/Mum/2017 (ननधाायण वर्ा / Assessment Year 2013-14) आमकय अऩीर िं./ Ita No. 6310/Mum/2018 (ननधाायण वर्ा / Assessment Year 2014-15) आमकय अऩीर िं./ Ita No. 7775/Mum/2019 (ननधाायण वर्ा / Assessment Year 2015-16) Lloyd’S Register Asia (India Dy. Commissioner Of Branch Office) Income-Tax (International 63-64, Kalpatru Square, 6 Th Floor, Taxation)- 3(1)(2), Mumbai फनाभ/ Kondivita Lane, Off. Andheri Kurla Road, Andheri (E), Vs. Mumbai-400 059 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaacl9741J Lloyd’S Register Asia Ays 10-11 To 15-16 अऩीराथी की ओय े/ Appellant By : Shri Nitesh Joshi, Ar प्रत्मथी की ओय े/ Respondent By : Shri Sanjay Singh, Cit Dr ुनवाई की तायीख / Date Of Hearing: 02.07.2021 घोर्णा की तायीख / Date Of Pronouncement: 30.09.2021

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Shri Sanjay Singh, CIT DR

Section 143(3)Section 144CSection 40Section 92C

…ement services) cannot be regarded as ancillary and subsidiary to the enjoyment of the property as per the earlier agreement (for license).” 8. On the other hand, the Revenue has relied on the judgement of Hon’ble Supreme Court in the case of PILCOM Vs. CIT (425 ITR 312) for the proposition that provision of DTAA are not applicable when considering the obligation to deduct the tax at source. 9. We have heard the rival contentions and gone through the facts and circumstances of the case. On the aforesaid facts, the reasons why the provisions of section 40(a)(i) of the Act will not apply to payment by way of mana…

Ngc Network Asia Llc, Mumbai vs. DCIT (It) RG 3(3)(1), Mumbai

In the result, the assessee appeal is partly allowed

ITA 1178/MUM/2015[2010-11]Status: DisposedITAT Mumbai12 Jul 2021AY 2010-11

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadale

For Appellant: Shri Porus Kaka, ARFor Respondent: Shri S S Iyengar, DR

Section 143(2)Section 144C(13)Section 144C(5)Section 234DSection 271(1)(c)Section 271ASection 271BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos 6677 & 6678/Mum/2018 (A.Ys: 2014-15 & 2015-16) & M/s NGC Network Asia Vs. DCIT (IT) – 3(3)(1) LLC, Ground Floor, C/o. SRBC &Associates Scinida House, Ballard LLp,14 th floor, They Estate, Mumbai.- Ruby, 29,Senapati 400038 Bapat Marg, Tulsi Rd, Dadar(W) Mumbai- 400028. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCN3136G Appellant .. Respondent Appellant by : Shri Porus Kaka, AR Respondent by : Shri S S Iyengar, DR Date of Hearing 24.06.2021 Date of Pronouncement 12…

M/S. Ngc Network Asia, Llc, Mumbai vs. The ITO (It) 3(2), Mumbai

In the result, appeal of the assessee for A

ITA 1662/MUM/2008[2004-2005]Status: DisposedITAT Mumbai30 Dec 2020AY 2004-2005

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S.Ngc Network Asia Llc Vs. Dy. Director Of Income Tax C/O. Dsk Legal (International Tax)– 3(2) 4Th Floor, Express Towers Scindia House Nariman Point Ballard Estate Mumbai – 400 021 Mumbai – 400 038 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. Assistant Director Of C/O. Ngc Network(India) Income Tax (International Private Limited Tax)– 3(2) 1St Floor, Scindia House Star House, Dr. E. Moses Road, Mahalaxmi Ballard Estate Mumbai – 400 001 Mumbai – 400001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400001 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S. Ngc Network Asia Ltd., M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) & M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(2) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) Assessee By Shri Porus Kaka Revenue By Shri Shreenivasaraghava Iyengar Date Of Hearing 18/12/2020 Date Of Pronouncement 30/12/2020

Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ‘I‘ BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM M/s.NGC Network Asia LLC Vs. Dy. Director of Income Tax C/o. DSK Legal (International Tax)– 3(2) 4th Floor, Express Towers Scindia House Nariman Point Ballard Estate Mumbai – 400 021 Mumbai – 400 038 PAN/GIR No.AABCN3136G (Appellant) .. (Respondent) M/s.NGC Network Asia LLC Vs. Assistant Director of C/o. NGC Network(India) Income Tax (International Private Limited Tax)– 3(2) 1st Floor, Scindia House Star House, Dr. E. Moses Road, Mahalaxmi Ballard Estate Mumbai – 400 001 Mumbai – 400001 P…