TMI Blog2019 (7) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... ade 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No.CIT(A)-60/IT-31/ITO(TDS)RG.3(4)/2014-15 dated 20/06/2017 qua deletion of certain addition u/s 201(1) / 201(1A). The assessee was engaged in the business of providing online news, information, communication, entertainment and shopping services. 2. The genesis of the same lies in order u/s. 201(1) / 201(1A) dated 28/02/2014 for AY 2012-13 passed by Ld. Assistant Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision of this Tribunal rendered in assessee s own case for AYs 2010- 11 2011-12. Although Ld. Departmental Representative supported the view of Ld. AO, however, failed to demonstrate any distinguishing feature in the Impugned AY. No contrary judgment has been placed on record. 4. Upon perusal of Tribunal s order ITA Nos. 3116-17/Mum/2014 dated 04/11/2015, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee cannot be held to have violated the provisions of Sec. 194J of the Act. Our view is fortified by the decisions of the Tribunal in the case of Channel Guide India Ltd. Vs ACIT 139 ITD 0049 and Rich Graviss Products (P) Ltd. 166 TTJ 329 and also by the decision in the case of New Bombay Park Hotel Pvt. Ltd Vs ITO in ITA No. 7641/M/2011. Respectfully following the decisions of the Coord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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