NDLI: Itc Limited Gurgaon Vs. Commissioner of Lt. (tds) Delhi

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act 1961: s.192 - Applicability of —
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Income Tax Act, 1961: s.192 - Applicability of — Held: If an employee receives income chargeable under a head other than the head “salaries”, then s.192 does not get attracted at all — In the instant case, assessee was engaged in the business of hotels and paying tips collected from customers to its employees but not deducting 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 u/s.192 of the Act — As income from tips would be chargeable in the hands of the employees as income from other sources, such tips being received from customers and not from the employer, 5.192 is not attracted — The payments received by the employees have no reference whatsoever to the contract of employment and are received from the customer, the employer only being a conduit in a fiduciary capacity in between the two.
Judge	Hon'ble Mr. Justice R.F. Nariman
Neutral Citation	2016 INSC 342
Petitioner	Itc Limited Gurgaon
Respondent	Commissioner Of Lt. (tds) Delhi
SCR	[2016] 3 S.C.R. 23
Judgement Date	2016-04-26
Case Number	4435-37

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Itc Limited Gurgaon Vs. Commissioner of Lt. (tds) Delhi