Section 194J of Income tax Act, 1961—Non deduction of TDS u/s 194J—In the instant case, AO created the demand of 52,11,038/- on account of non deduction of tax under Section 194J of the Income Tax Act, 1961.

Held that— 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.
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.[COMMISSIONER OF INCOME TAX (TDS) , KANPUR VERSUS THE REGISTRAR, CSJM UNIVERSITY, KALYANPUR] [2018] 8 ITCD Online (37) [ALLAHABAD HIGH COURT]