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"Lex Non Cogit Ad Impossiblia" Shields Taxpayers from Retrospective Amendments under Income Tax Act Sections 195 & 40(a)(i.

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....TDS u/s 195 - disallowance under section 40(a)(i) on account of any retrospective amendment - It is a trite legal maxim. “lex non cogit ad impossiblia” which means that, the law cannot possibly compel a person to do something which is impossible to perform. - AT....

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