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Case Law Details

Case Name : ITC Ltd Vs CIT (Delhi High Court)
Appeal Number : ITAs No. 475/2010, 476/2010, 860/2010
Date of Judgement/Order : 11/05/2011
Related Assessment Year :
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Recently in the case of ITC Ltd Vs. CIT [2011-TIOL-287-HC-DEL-IT], the Delhi High Court (HC) held that the tips or service charges distributed to employees are to be treated as part of salary and tax is required to be withheld under section 192 of the Income-tax Act (the Act) from the same. The AO tr

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0 Comments

  1. Russel says:

    Hi,

    Didnt understand much. Service charge which is added to the bill compulsorily by the employer and later given to the employees is taxable( got this right) . but are the tips given voulantarily by customers to the staff taxable?? Like they pay the whole bill by credit card and write some tips on the slips which the employer distributes later.
    Thanks.

  2. MRkGANDHI says:

    It is a sad commentary with CBTD to lay hands on these tips. In Hindi it is known as
    BAKSHEEJ; can it be taxed and questions arises is the effort worth trying unless there are other ramifications. The authorities have slept over millions of crores black money over decades and these sorry state of affairs are created by politicians and officials.

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