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Whether tips paid by the customers for availing services in the restaurants of
the assesses constituted salary within the meaning of section 15 and section 17
and whether the assesses were liable to deduct taxes at source on these
payments under section 192. Explain with the help of relevant case laws.
The basic of these sections would be applicable when the worker or the
employee gets some amount of income from the employer and when it creates
employee-employer relation but in this present scenario it doesnt form any
kind of employer-employee relation, so it would not be applicable for tax.
2. Steve Waugh, the Australian cricketer comes to India for 100 days every year.
Find out his residential status for the A.Y. 2016-17. With the help of relevant
provision
Ans: - According to Section 6(1)(c) If he was in India for a period or periods
amounting in all to 365 days or more during the four years preceding
the relevant previous year and he was in India for a period or periods
amounting in all to 60 days or more in that relevant previous year.
(Section + reasoning)
3. Mr. X after about 30 years stay in India returns to America on January 29,
2013. He returns to India in June 2015 to join an American company as its
oversea branch manager. Determine his residential status for the assessment
year 2016-17 with the help of relevant provision.