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2016 (7) TMI 1261 - AT - Income TaxTDS u/s 192 - credit tips recovered from the hotel guest - Held that:- This issue in my opinion is no more res-integra in view of the decision in the case ITC Ltd. vs. CIT(TDS) [2016 (4) TMI 1055 - SUPREME COURT] as held that contract of employment not being proximate cause for receipt of tips by employee from a customer, same would be outside dragnet of section 15 and 17 u/s 201(1A), interest can only be levied when the person if declared as an assessee in default. The assessee’s liability in the present case are outside section 192. Therefore it can not hold assessee to be in default. Thus quash the order of the AO passed u/s 201(1)/u/s 201(1A). - Decided in favour of assessee
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