Assessee cannot be asked to comply with a provision not in force at relevant time

CIT Vs. NGC Networks (India) Pvt. Ltd (Bombay High Court) A party cannot be called upon to perform an impossible Act i.e. to comply with a provision not in force at the relevant time but introduced later by retrospective amendment. In the present facts, the amendment by introduction of Explanation ­6 to Section 9(1)(vi) of the Act took place in the year 2012 with retrospective effect from 1976. This could not be have been contemplated by the Respondent when he made the payment which was subject to tax deduction at source under Section 194C of the Act during the subject Assessment Year, would ...