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2019 (1) TMI 39 - HC - Income TaxNon-deduction of tax u/s 194J - Assessee-University conducts examinations through various colleges affiliated to it - amount so reimbursed by the Assessee- University to the affiliated colleges are in respect services of professional or technical experties - Held that:- Tribunal in considering the matter held that no doubt the payment of expenditure incurred by the affiliated colleges/centres is reimbursable but there is no involvement of professional or technical experties. The affiliated colleges/centres do not render any technical services in conducting of the examination. The Tribunal further observed that the revenue in the past and in the subsequent years has never raised such an objection. Thus, in the absence of any material to establish that the affiliated colleges/centres were rendering services of professional or technical nature in the matter of conducting the University's examination, we are of the opinion that the Tribunal has not committed any error of law in holding that the tax was not deductable on such reimbursement under Section 194J(b) - Decided in favour of assessee.
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