2018 (5) TMI 1800

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....(A)-32, Mumbai erred in deleting the addition of Rs. 23,22,932/- (Training fee Expenses), Rs. 47,85,636/- & Rs. 341,831/- (Survey fee paid) and Rs. 70,95,763/- (Royalty) made on account of non deduction of TDS on payment for training fees, survey fees and royalty ignoring the decision of Hon'ble ITAT, Mumbai in case of Satellite Television Asia Region Ltd Vs. DCIT(2006) 99 ITO 914 (MUM) which holds that section 195 of the IT Act lays emphasis on chargeability rather than source of payment" 2. "On the facts and in the circumstances of the case and in law, the Ld. CIT(A)-32, Mumbai erred in finding the facts of this case are similar to that of the assessment year 2008-09 as the amendment in Finance Act, 2010 has taken place well ....

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....nd Rs. 11,77,864/- respectively for non-deduction of TDS by invoking the provision of Section 40(a)(ia) of the Act. For this Revenue has raised following ground No. 1: - "1. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting the addition on Rs. 26,17,330/- (out of total of Rs. 30.04,839/-) and Rs. 1177,864/- made u/s 40 (a) (ia) on account (?f non deduction of TDS on payment for training fees and royalty ignoring the decision of Hon'ble ITAT. Mumbai in the case of Satellite Television Asia Region Ltd. Vs. DCJT (2006) 99 ITD 914 (Mum) which holds that section 195 of the IT Act lays emphasis on chargeability rather than source of payment." 3. At the outset learned Counsel for the assessee filed cop....

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....fer from any legal infirmity. Here, we would also like to mention that the issue of taxability of these three payments had arisen because of the retrospective amendment to section. The assessee had managed its affairs as per the provisions of existing law and at the time of filing of return, it had not to deduct the tax. The settled principle of jurisprudence stipulates that impossible acts cannot be expected to be performed by an assessee. In the case of IDBI Capital Market Services Ltd. (ITA No. 1404/ Mum/2013- dtd.08.05.2015) the Tribunal has, in almost similar circumstances, held that if at the ITA/1047/M/13,A 08-09-SHM Shipcare time of filing of its return the assessee is not required to deducted tax as per the existing provisions and ....