Supreme Court of India
Pilcom v. West Bengal-
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the IT Act constitutes one single integral inseparable code.
Judgment, page 19
From the 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 to ICC as well as to the 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 Non-resident…
Authorities it was built on
Where later benches applied it
- 2023 The State of Tripura & Anr v. Chandan Deb & Ors.
- 2021 Engineering Analysis Centre of Excellence Private Limited v. The Commissioner of Income Tax & Anr.
Of those, 2 mentioned
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