Dismissing the appeal of the Revenue the Court held that  the Tribunal was right in deleting  the disallowance under section 40(a)(ia) because the amendment to section 9 had not been passed at the relevant point of time and the assessee was not liable  to deduct the taxes when the assessee had made the payments to non-residents towards the charges for sampling and analysis of cargo at destination port and for professional and consultancy fees.  Relied on   Engineering Analysis Centre of Excellence (P) Ltd. D. CIT [2021] 432 ITR 471 (SC), (2022) 3 SCC 321, 2021 SCC OnLine SC 159 the Supreme Court held that the two Latin maxims are applicable in all cases-lex non cogit ad impossibbilia.i.e.  the law does not demand the impossible and impotentia excusat legem, i.e.  when there is a disability that makes it impossible to obey the law, the alleged disobedience of the law is excused. (AY. 2010-11)