Tag: ITC Ltd. Gurgaon v. Commissioner of I.T. (TDS) Delhi

ITC Ltd. Gurgaon v. Commissioner of I.T. (TDS) Delhi : TDS on tips received by hotels

Introduction In the instant case of ITC Ltd. Gurgaon v. Commissioner of I.T. (TDS) Delhi,[1] the decision revolved around the applicability of Tax Deducted at Source (“TDS”) on tips received by a hotel. Facts of