ITC LIMITED GURGAON vs COMMISSIONER OF INCOME TAX (TDS)
Whether tips collected by hotels from customers via credit cards and distributed to employees constitute 'salary' or 'profits in lieu of salary' under Sections 15 and 17 of the Income Tax Act, 1961, making the employer liable to deduct tax at source under Section 192 and be treated as an assessee-in-default under Section 201 --- Held No.
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