2019 (1) TMI 39

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....sal,Ashish ORDER Filing of the certified copy of the impugned order of the Tribunal is exempted as the same has already been annexed in Income Tax Appeal No.147 of 2018. Exemption Application No.1 of 2018 is allowed. Heard Sri Shubham Agrwal, learned counsel for the appellant, Income Tax Department. The appellant has preferred this appeal against the judgement and order dated 03.08.201....

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....which has been allowed. The Assessing Officer as well as the Appellate Authority has held that the amount so reimbursed by the Assessee- University to the affiliated colleges are in respect services of professional or technical experties which 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 affili....