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2019 (7) TMI 849 - AT - Income TaxTDS u/s 194J - payment made for purchase of software - TDS liability due to retrospective amendment - addition u/s 201(1) / 201(1A) - HELD THAT:- As decided in assessee own case [2016 (1) TMI 1025 - ITAT MUMBAI] the dispute with regard to the nature of payment made for purchase of software was settled at rest only by Finance Act 2012 through which Explanation-4 was added to Sec. 9(1)(vii). Although the said amendment was given retrospective effect, legal maxim, lex non cogit ad impossibillia, meaning thereby that the law cannot possibly compel a person to do something which is impossible to perform. As mentioned elsewhere, the amendment was given a retrospective effect but by that time the assessee has already done the transactions without deducting tax at source. On these facts, the assessee cannot be held to have violated the provisions of Sec. 194J of the Act. - Decided in favour of assessee.
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