TDS not deductible on Reimbursement of Expenses for conducting Exams

CIT Vs The Registrar, Csjm University, Kalyanpur (Allahabad High Court)

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 affiliated to it. The affiliated colleges function as th

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