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    <title>2016 (7) TMI 1261 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, holding that the assessee was not liable to deduct TDS under section 192 on credit tips recovered from hotel guests. Citing the decision of the Hon&#039;ble Supreme Court, the Tribunal concluded that the assessee&#039;s liability fell outside the purview of section 192, thus not declaring the assessee in default. Consequently, the Tribunal quashed the order of the AO, providing a favorable outcome for the assessee in this case.</description>
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      <title>2016 (7) TMI 1261 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=190688</link>
      <description>The Tribunal allowed the appeal filed by the assessee, holding that the assessee was not liable to deduct TDS under section 192 on credit tips recovered from hotel guests. Citing the decision of the Hon&#039;ble Supreme Court, the Tribunal concluded that the assessee&#039;s liability fell outside the purview of section 192, thus not declaring the assessee in default. Consequently, the Tribunal quashed the order of the AO, providing a favorable outcome for the assessee in this case.</description>
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      <pubDate>Tue, 12 Jul 2016 00:00:00 +0530</pubDate>
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