9911796707
TMI Blog2005 (10) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... this original petition is to declare that the provisions of section 10(10)(iii) of the Income-tax Act to the extent it has allowed exemption based on the method of calculation as illegal and discriminatory and for other consequential reliefs. - In other cases not governed by section 10(10)(i) or section 10(10)(ii), section 10(10)(iii) applies which excludes the gratuity amount up to the rate of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Income-tax Act to the extent it has allowed exemption based on the method of calculation as illegal and discriminatory and for other consequential reliefs. It is the case of the petitioners that they are not governed by the Payment of Gratuity Act, 1972, in the matter of payment of gratuity; but are governed by the terms and conditions of the settlement between the employees and the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment, etc., as the case may be, to the extent it does not exceed one-half month's salary for each year of completed service, subject to a maximum as prescribed by the Government, will stand exempted from his income. It is the contention of the petitioners that the limit prescribed under the above said provision limiting it to 15 days' wages for every year of completed service is discriminatory an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... does not, however, give any data as to whether as per the said pension rules governing the matter of payment of death-cum-retirement gratuity the civil services personnel, the rate is at 15 days' wages for every year of completed service. If only it is shown prima facie that such rules also provide for payment of death-cum-retirement gratuity in excess of 15 days' wages which stands totally exclud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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