https://www.taxtmi.com/caselaws?id=372874 The High Court exempted the filing of the certified copy of the Tribunal's order, streamlining the process for the Appellant. The Tribunal dismissed tax liability on reimbursement to affiliated colleges, ruling it did not involve professional or technical services under Section 194J. The Tribunal's decision was upheld by the High Court, emphasizing the absence of such services and the revenue's past acceptance. The judgment clarified Section 194J's interpretation and affirmed the Tribunal's jurisdiction, ultimately dismissing the appeal for lack of merit. en-us Wed, 05 Dec 2018 00:00:00 +0530 Tue, 01 Jan 2019 14:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372874 The High Court exempted the filing of the certified copy of the Tribunal's order, streamlining the process for the Appellant. The Tribunal dismissed tax liability on reimbursement to affiliated colleges, ruling it did not involve professional or technical services under Section 194J. The Tribunal's decision was upheld by the High Court, emphasizing the absence of such services and the revenue's past acceptance. The judgment clarified Section 194J's interpretation and affirmed the Tribunal's jurisdiction, ultimately dismissing the appeal for lack of merit. Case-Laws Income Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372874