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' under Section 15(b) read with Section 17(1)(iv) and 17(3)(ii) of the Income Tax Act, 1961, making the employer liable to deduct tax at source under Section 192 and be treated as assessee-in-default under Section 201(1) --- Held No. Whether interest under Section 201(1A) is mandatory despite bona fide belief of the assessee --- Not addressed as primary issue decided in favor of assessee.