https://www.taxtmi.com/caselaws?id=339213 The Tribunal ruled in favor of the assessee, holding that tips received from customers and distributed to employees do not constitute salary under Sections 15 and 17 of the Income Tax Act. Therefore, the assessee is not obligated to deduct TDS under Section 192. The orders of the Assessing Officer under Sections 201(1) and 201(1A) were set aside, and the appeals of the assessee were allowed. The judgment was pronounced on 14th February 2017. en-us Tue, 14 Feb 2017 00:00:00 +0530 Fri, 17 Feb 2017 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339213 The Tribunal ruled in favor of the assessee, holding that tips received from customers and distributed to employees do not constitute salary under Sections 15 and 17 of the Income Tax Act. Therefore, the assessee is not obligated to deduct TDS under Section 192. The orders of the Assessing Officer under Sections 201(1) and 201(1A) were set aside, and the appeals of the assessee were allowed. The judgment was pronounced on 14th February 2017. Case-Laws Income Tax Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339213