TDS not deductible on Payment made for conduct of exam through affiliated centers

Pr. CIT (Central) Vs M/s. M.P. Biscuits Pvt. Ltd (Allahabad High Court)

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 subsequent years has never raised such an objection.

Thus, in the absence of any material to establish that the affiliated colleges/centres were rendering services of professional or technical nature in the matter of conducting the University’s examination, we are of the opinion that the Tribunal has not committed any error of law in holding that the tax was not deductable on such reimbursement under Section 194J(b) of the Act.

FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT

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.

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