https://www.taxtmi.com/caselaws?id=326941 The Supreme Court held that tips received by employees from customers do not constitute salary, and the employer is not liable to deduct tax at source under Section 192. Consequently, the assessees were not considered "assessees in default" and were not liable to pay interest under Section 201(1A). The appeals filed by the assessees were allowed, setting aside the High Court's judgment, while the Revenue's appeals were dismissed. en-us Tue, 26 Apr 2016 00:00:00 +0530 Sat, 04 Jun 2016 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326941 The Supreme Court held that tips received by employees from customers do not constitute salary, and the employer is not liable to deduct tax at source under Section 192. Consequently, the assessees were not considered "assessees in default" and were not liable to pay interest under Section 201(1A). The appeals filed by the assessees were allowed, setting aside the High Court's judgment, while the Revenue's appeals were dismissed. Case-Laws Income Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326941