2018 (12) TMI 1149

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..... llant, Income Tax Department. The appellant has preferred this appeal against the judgement and order dated 03.08.2018 of the Income Tax Appellate Tribunal Lucknow Bench. The facts of the case reveal that the Assessee-University conducts examinations through various colleges affiliated to it. The affiliated colleges function as the examination centre. These affiliated colleges/centres in holding .....

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..... The 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 y .....

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