No sec. 194J TDS on amount reimbursed to affiliated colleges for conducting examination: HC

IT: Where assessee-University conducted examinations through various colleges affiliated to it, in absence of any material to establish that affiliated colleges/centres were rendering services of professional or technical nature in matter of conducting University's examination, Tribunal did not commit any error in holding that tax was not deductable on such reimbursement of expenses incurred by colleges/centres under section 194J

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