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2016 (1) TMI 1025 - AT - Income TaxTDS u/s 194J - Non deduction of TDS on payment towards Internet charges (Band Width charges) - CIT(A) deleted the disallowance - Held that:- 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. Our view is fortified by the decisions of the Tribunal in the case of Channel Guide India Ltd. Vs ACIT [2012 (9) TMI 95 - ITAT MUMBAI] and Rich Graviss Products (P) Ltd. [2014 (9) TMI 165 - ITAT MUMBAI ] and also by the decision in the case of New Bombay Park Hotel Pvt. Ltd Vs ITO [2014 (4) TMI 68 - ITAT MUMBAI ]. Respectfully following the decisions of the Coordinate Bench (supra), we do not find any reason to interfere with the findings of the Ld. CIT(A) - Decided against revenue
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