https://www.taxtmi.com/caselaws?id=372380 The High Court affirmed the Tribunal's decision that the reimbursed amount by an Assessee-University to affiliated colleges for examination expenses did not fall under professional or technical services covered by Section 194J of the Income Tax Act. The court found no evidence of such services being provided and dismissed the appeal, stating no substantial legal question arose. Consequently, the tax was held not deductible on these reimbursements under Section 194J(b) of the Act. en-us Wed, 05 Dec 2018 00:00:00 +0530 Thu, 20 Dec 2018 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372380 The High Court affirmed the Tribunal's decision that the reimbursed amount by an Assessee-University to affiliated colleges for examination expenses did not fall under professional or technical services covered by Section 194J of the Income Tax Act. The court found no evidence of such services being provided and dismissed the appeal, stating no substantial legal question arose. Consequently, the tax was held not deductible on these reimbursements under Section 194J(b) of the Act. Case-Laws Income Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372380