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Air I Ltd., vs Assessee 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH "

impossible, or, by reason of some event which the promisor could not prevent, unlawful, becomes void when the act becomes impossible or unlawful." Performance ... contract had not become impossible or unlawful; the contract was in fact performed by the Agents, and they have received remuneration expressly stipulated

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

action of not considering the impossibility of performance, in the light of non-availability of single year data of comparables for the purpose ... ACIT Asst.Year - 2009-10 - 11 - the impossibility of impossibility of performance performance because of non availability of single year data

under Section 68 of the Act is impossible to perform for the assessee. The impossibility of performance releases the assessee from its obligation ... under Section 68 of the Act became impossible to perform for the assessee. The impossibility of performance releases the assessee from its obligation

Dcit 14(3)(1), Mumbai vs Reliance Infrstructure Ltd, Mumbai on 2 June, 2017 IN

general excuse him. When the obligation is one implied by law, impossibility of performance is a good excuse, say,. impotentia excusat legern. 7. Even under ... agreement, the contract is deemed to be void on account of impossibility of performance ( Section 56 ). The law regards the order and course of nature

time limit was impossibility due to the attachment over the bank a/c as above. Thus, Doctrine of impossibility of performance applies in all force ... impossible for the assessee to deduct tax at source and put the issues beyond the control of the assessee--Doctrine of impossibility of performance applies

Referring to the Doctrine of impossibility of performance, it was further submitted by the ld AR that the law requires as assessee to invest ... impossible for the appellant to perform the act desired on his part. Thus, Doctrine of impossibility of performance applies in all force in this case

New Holland Tractors (India) (P) Ltd. vs Income Tax Officer on 21 March, 2003 Equivalent