Supreme Court · 2021 INSC 401 · Decided 13 August 2021
Krishna Gopal Tiwary & ANR. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 2021 INSC 401 · [2021] 8 S.C.R. 422
- Case number
- CIVIL APPEAL No. 4744/2021
- Decided
- 13 August 2021
- Bench
- HEMANT GUPTA, A.S. BOPANNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(10)(ii)
Headnote
Income Tax Act, 1961: s.10(10)(ii) - Exemption - Appellants are employees of Coal India Ltd. - In terms of Office Memorandum of Government of India dated 26.11.2008, the upper limit of gratuity was increased to Rs.10 lakhs w.e.f 01.01.2007 - Payment of such gratuity in terms of Office Memorandum - However, later on Payment of Gratuity Act was amended which received assent of President on 17.05.2010 - In terms of Amending Act, a notification issued by Government of India on 24.05.2010 appointing the said date as the date on which the
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