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2016 (1) TMI 1025 - ITAT MUMBAI

2016 (1) TMI 1025 - ITAT MUMBAI - TMI - TDS 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 cann .....

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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 - ITA Nos. 3116 & 3117/Mum/2014 - Dated:- 4-11-2015 - N. K. Billaiya, AM For the Appellant : Shri Sanjeev Kashyap For the Respondent : Shri Jitendra Jain ORD .....

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Revenue relates to the deletion of the addition on account of non TDS on payment towards Internet charges (Band Width charges). 3. The grievance of the Revenue is that the impugned payments required TDS as per the provisions of Sec. 194J and as the assessee has not deducted tax at source, the assessee was liable for interest u/s. 201(1A) of the Act. The First Appellate Authority has deleted the impugned additions, therefore the Revenue is in appeal before us. 4. At the very outset, the Ld. Coun .....

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