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2018 (5) TMI 431 - AT - Income TaxDefault for non deduction of tax from payment of tips u/s 192 - Tax liability u/s 201 (1) and interest u/s. 201 (1A) - Held that:- We find the issue has now been decided in favour of the assessee by the decision of Hon’ble Apex Court in the case of ITC Vs. CIT (2016 (4) TMI 1055 - SUPREME COURT) been decided in favour of the assessee by the Hon’ble Apex Court as well as decision of the Tribunal for the immediately proceeding assessment year, therefore, following the same we set aside the order of the CIT (A) and direct the Assessing Officer to delete the tax levied u/s 201 (1) and interest u/s 201 (1A) of the IT Act. - Decided in favour of assessee.
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