Supreme Court of India
Krishna Gopal Tiwary & Anr. v. Union of India & Ors.
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What the Court ordered
Held as under: 8 (1976) 3 SCC 37 9 1991 Supp. (1) SCC 81 KRISHNA GOPAL TIWARY & ANR. v.
Judgment, page 8
From the 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 was made to appellants 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 Amending Act came into force – Case…
Authorities it was built on
- 1982 D.S. Nakara & Others v. Union of India
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 1976 Sri Vijaylakshmi Rice Mills, New Contractors Company, Etc v. State of Andhra Pradesh
- 1988 Union of India v. All India Services Pensioners Association & Anr.
- 1990 Orient Paper and Industries Ltd. and Anr. Etc. Etc. v. State of Orissa and Ors. Etc.
- 2005 State of Andhra Pradesh and Anr. v. A.P. Pensioners Association and Ors.
- 1986 State Government Pensioners' Association & Others v. State of Andhra Pradesh
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