https://www.taxtmi.com/caselaws?id=359867 The Tribunal allowed both appeals by the assessee, ruling in their favor based on the decisions of the Hon'ble Apex Court and a previous Tribunal judgment. It was determined that tips collected and distributed by the employer were not part of the salary, resulting in the invalidity of tax liability under section 201(1) and interest under section 201(1A). The Tribunal directed the Assessing Officer to delete the tax and interest, overturning the CIT (A)'s decision. en-us Thu, 03 May 2018 00:00:00 +0530 Sat, 05 May 2018 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359867 The Tribunal allowed both appeals by the assessee, ruling in their favor based on the decisions of the Hon'ble Apex Court and a previous Tribunal judgment. It was determined that tips collected and distributed by the employer were not part of the salary, resulting in the invalidity of tax liability under section 201(1) and interest under section 201(1A). The Tribunal directed the Assessing Officer to delete the tax and interest, overturning the CIT (A)'s decision. Case-Laws Income Tax Thu, 03 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359867