No. Having allocated memory with kmalloc
(or any of its colleagues) does not increment the use-count
of a module. The ownership of allocated memory can change at any time just by passing the address (which is kept in a pointer-variable) to another module/block which store is somewhere. The kernel is not tracking this.
How memory is shared, given and taken depends a lot on the choice of coding-architecture and coding-model. This is written in C; there are no rules for that.
One way to handle the use-count of a module is to use kref. See for more information see Documentation/kref.txt in the kernel-source-tree or here.