The Supreme Court in ITC LIMITED GURGAON vs. COMMISSIONER OF I.T. (TDS) DELHI, has categorically held that ‘tips’ received by Hotel employees does not amount to ‘salary’ from their employer and hence the employer need not deduct the tax at source under Section 192 of the Income Tax Act, though the same would be chargeable in the hands of the employees as“income from other sources”.
Article referred: http://www.livelaw.in/no-tds-deductible-tips-received-hotel-employees-says-supreme-court/
Article referred: http://www.livelaw.in/no-tds-deductible-tips-received-hotel-employees-says-supreme-court/
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