2018 (12) TMI 1149

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....m Agrwal, learned counsel for the appellant, 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. Th....

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....ich are covered under Section 194J of the Act. 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....