2019 (1) TMI 39

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Held that:- 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 subseq .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 03.08.2018 of the Income Tax Appellate Tribunal Lucknow Bench. The facts of the case reveal that the Assessee-University conducts examinations through various colleges affiliat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed 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 affiliated colleges/centres is reimbursable but there is no involvement of professional or technical experties. The affiliated colleges/centres do not render any technical .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X