ITC Limited Gurgaon vs Commissioner of I.T. (TDS) Delhi

 ITC Limited Gurgaon vs Commissioner of I.T. (TDS) Delhi - Supreme Court Important Judgment 2016 - 


On 26th April, 2016, in the case of ITC Limited Gurgaon vs Commissioner of I.T. (TDS) Delhi [Civil Appeal Nos. 4435-37 of 2016], it was held that if a tip is included and paid by way of a credit card by a customer, and the tip goes into the account of the employer after which it is distributed to the employees, the payment of such tips would not be payments made “by or on behalf of” an employer since the employer “would have no title to the money as he would hold such money in a fiduciary capacity for and on behalf of his employees. In the said circumstances, it is clear that such payments would be outside the purview of Section 15(b) of the Income Tax Act.”

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