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2011 (5) TMI 310 - DELHI HIGH COURT
Assessees-in-default - TDS u/s 192 - whether tips paid by the customers for availing services in the restaurants of the assessees constitute salary within the meaning of Section 15 and Section 17 of the Act and whether the assessees are liable to deduct taxes at source on these payments under Section 192 of the Act - Held that: the receipts of the tips constitute income of the recipients and is chargeable under the head salary under Section 15 of the Act and that it was obligatory upon the assessees to deduct taxes at source from such payments under Section 192 - While waiving the penalty it was held that there is no question of waiver of interest on the basis that the default was not intentional or on any other basis.