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 deemed an assessee-in-default under Section 201(1) with mandatory interest under Section 201(1A) --- Held No.