Dismissing the appeal of the Revenue the Court held that\u00a0 the Tribunal was right in deleting\u00a0 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\u00a0 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.\u00a0 Relied on\u00a0\u00a0 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.\u00a0 the law does not demand the impossible and impotentia excusat legem, i.e.\u00a0 when there is a disability that makes it impossible to obey the law, the alleged disobedience of the law is excused. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Fees for technical services-Insertion of explanation to Section 9 By Finance Act, 2010 with effect from 1-6-1976-No disallowance can be made-Interpretation-General principles-Principles of lex non cogit ad impossibilla, and impotentia excust legem.[S.9(1)(vii), 195, 260A <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-53044","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dNy","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53044","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=53044"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53044\/revisions"}],"predecessor-version":[{"id":53045,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53044\/revisions\/53045"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}