Supreme Court · 2016 INSC 342 · Decided 26 April 2016
Itc Limited Gurgaon v. Commissioner of LT. (Tds) Delhi
- Court
- Supreme Court of India
- Citation
- 2016 INSC 342 · [2016] 3 S.C.R. 23
- Case number
- CIVIL APPEAL No. 4435/2016
- Decided
- 26 April 2016
- Bench
- KURIAN JOSEPH, R.F. NARIMAN (2-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 192
Headnote
23 lTC LIMITED GURGAON v. COMMISSIONER OF LT. (TDS) DELHI (Civil Appeal Nos. 4435-37 of2016) APRIL 26, 2016 [KURIAN JOSEPH AND R.F. NARIMAN, JJ.J Income Tax Act, 1961: s.192 - Applicability of - Held: If an employee receives income chargeable under a head other than the head taxes thereon - Assessing Officer erred in treating the receipt of the tips as income under the head 'salary' in the hands of the various employees and in holding that assessee is liable to deduct tax at source from such payments uls.192 of the Act - As income fro111 tips would be
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