DCIT, CIRCLE - 2 (1), INTERNATIONAL TAXATION,, CHENNAI vs. M/S. PETROFAC ENGINEERING SERVICES INDIA PVT. LTD.,, CHENNAI
In the result, appeals filed by the revenue for both
ITA 656/CHNY/2020[2011-12]Status: DisposedITAT Chennai22 Dec 2021AY 2011-12
Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunathaआयकरअपीलसं./I.T.A.Nos.656 & 657/Chny/2020 ("नधा"रणवष" / Assessment Years: 2011-12 & 2012-13) Vs M/S. Petrofac Engineering The Deputy Commissioner Of Income Tax, Services Pvt.Ltd. 7Th Floor, Block 9A Circle-2(1), International Taxation, Chennai. Dlf Infocity Sez 1/124 Shivaji Gardens, Nandambakkam Post Manapakkam, Chennai-600089. Pan: Aaecp 1211H (अपीलाथ"/Appellant) (""यथ"/Respondent)
For Appellant: Mr. Ashik Shah, C.A ""For Respondent: 08.12.2021
Section 195Section 201(1)Section 9
TDS under section 195 of the Income-tax Act can be held liable to deduct such sums at a time when Explanation 4 was factually not on the statute book, all • This question is answered by two Latin maxims, lex non cogit ad impossibilia, i.e., the law does not demand the impossible and impotentia excusat legem, i.e., when there
