https://www.taxtmi.com/caselaws?id=330355 The Tribunal held that the assessee was not liable to deduct TDS on the payment of EUR490,000 made to SP Italy for the BEDP in 2007. The Tribunal emphasized that the retrospective amendment to section 9(1)(vii) could not impose a requirement to deduct tax that was not present at the time of payment. The Tribunal relied on the principle of "lex non cogit ad impossibilia," stating that the law does not compel a person to do something impossible. The Tribunal allowed the appeal of the assessee, setting aside the decision of the CIT(A) and the AO. en-us Mon, 13 Jun 2016 00:00:00 +0530 Sat, 23 Jul 2016 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330355 The Tribunal held that the assessee was not liable to deduct TDS on the payment of EUR490,000 made to SP Italy for the BEDP in 2007. The Tribunal emphasized that the retrospective amendment to section 9(1)(vii) could not impose a requirement to deduct tax that was not present at the time of payment. The Tribunal relied on the principle of "lex non cogit ad impossibilia," stating that the law does not compel a person to do something impossible. The Tribunal allowed the appeal of the assessee, setting aside the decision of the CIT(A) and the AO. Case-Laws Income Tax Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330355