TDS not deductible on TIP received from guests and distributed among employees

CJ International Hotels Ltd. Vs DCIT (ITAT Delhi)

We find the Assessing Officer in the instant case has treated assessee as an assessee in default for non deduction of tax from payment of tips u/s 192 of the IT Act since according to the Assessing Officer such payment of tips amounts to part of the salary. We find the Ld. CIT (A) following the decisions of the Hon’ble Jurisdictional High Court in assessee’s own case upheld the action of the Assessing Officer in treating the assessees as an assessee in default and thereby liable to tax u/s 201(1) and interest u/s 201 (1A) of the

Please become a Premium member. If you are already a Premium member, login here to access the full content.