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The ACIT, (TDS) , Mumbai Versus M/s Rediff. Com India Ltd.

2016 (1) TMI 1025 - ITAT MUMBAI

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 Fi .....

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ing 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 .....

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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 .....

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als by the Revenue are preferred against the very same order of the Ld. CIT(A)-13, Mumbai dated 3.03.2014 pertaining to Assessment years 2010-11 & 2011-12. Since the First Appellate Authority has disposed of these appeals by a consolidated order .....

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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, .....

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ues involved in these appeals and the grievance of the Revenue has been decided in plethora of cases against the Revenue and in favour of the assessee. 5. The Ld. Departmental Representative fairly conceded to this. 6. We have carefully perused the o .....

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he 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. 6.1. As mentioned elsewhere, the amendment was .....

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