India for reasons beyond
his control and accordingly the doctrine of impossibility of
performance is application.
3. Whether while deleting the addition ... person cannot be expected to perform
impossible acts based on the recognized doctrine of impossibility of
performance:
1. Chandra Kishore Jha v. Mahaveer Prasad
New Holland Tractors (India) (P) Ltd. vs Income Tax Officer on 21 March, 2003
Equivalent
force at the relevant time, therefore being a case of
performance impossibility, the calculations as per Rule-11UA
cannot be resorted to for the purposes
thus submitted that on account of
worthiness and genuineness of impossibility of performance, i.e. on account of
the aforesaid party with judicial custody ... taking within its sweep a
situation where an act is impossible of
performance on the day on which the auction is
held as it happened
observed in the order that the usage
of single year data impossibility of performance and marketing
expenses. Turnover criterion has been elaborately discussed
elsewhere ... been obtained and segmental data
used. Usage of single year data impossibility of performance
has been elaborately discussed elsewhere in the order. Rightly
accepted
Orange Business Services India ... vs Assessee on 8 May, 2015
IN THE INCOME TAX APPELLATE
India for reasons beyond his
control and accordingly the doctrine of impossibility of performance
is applicable.
3) Whether while deleting the addition ... applicable as it was impossible for the assessee to move out of
contrary and therefore doctrine of impossibility of performance is also
applicable. This
view the exceptional facts
and circumstances of the case. Though impossibility of
performance is in general no excuse for not performing an
obligation, yet when ... obligation is one implied by law,
impossibility of performance is a good excuse. The law itself and
the administration of it, said Sir W. Scott
provisions of section 40A(3) overlooking the
business expediency and also impossibility of performance at this stage is not
just and proper. Even looking ... earned net income of Rs.5,45,900/- and considering the impossibility of
performance and by imposing the provisions of section 40A(3) , the assessee
length
price; thereby ignoring the principle of 'impossibility of
performance";
2.9 disregarding judicial pronouncements in India while
udertaking the TP adjustment.
3 That
