https://www.taxtmi.com/caselaws?id=181902 Tips collected in a hotel are not employer-funded payments and cannot be treated as a substitute for dearness allowance, because they represent amounts intended by customers for distribution to staff. They may, however, be considered when fixing the quantum of dearness allowance. On the facts stated, there was no basis to interfere with the Industrial Tribunal's award on the footing that the Tribunal had ignored the tipping arrangement, and the challenge to modification of the allowance failed. en-us Mon, 05 Jan 1976 00:00:00 +0530 Thu, 29 Dec 2016 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181902 Tips collected in a hotel are not employer-funded payments and cannot be treated as a substitute for dearness allowance, because they represent amounts intended by customers for distribution to staff. They may, however, be considered when fixing the quantum of dearness allowance. On the facts stated, there was no basis to interfere with the Industrial Tribunal's award on the footing that the Tribunal had ignored the tipping arrangement, and the challenge to modification of the allowance failed. Case-Laws Indian Laws Mon, 05 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181902