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
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