Dismissing the appeal of the revenue the Court held that reimbursement of expenses of affiliated colleges/centers incurred/various types of expenditure both administrative and procedural in conducting examinations is not liable to deduct tax at source . (AY. 2009-10)
PCIT v. M.P. Biscuits (P.) Ltd. (2019) 260 Taxman 378 (All.)(HC)
S. 194J : Deduction at source-Fees for professional or technical services–Examinations through various colleges–reimbursement of expenses–Not liable to deduct tax at source.