Tips collected by hotel from customers and distributed to employees not salary for the purpose of TDS u/s 192-Supreme Court
April 27, 2016
Income Tax, Supreme Court
The Supreme Court in its recent judgment has held that tips collected by the hotel from customers and distributed to employees are not salary for the purpose of TDS under Section 192. Case Law Details: Civil Appeal Nos. 4435-37 of 2016 ITC Limited Gurgaon (Appellant) versus Commissioner of IT (TDS) Delhi (Respondent) …