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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Assignment of beneficial interest triggers notice requiring cancellation or consideration is treated as taxable deemed income upon discovery.</h1> Rule 105 provides that if an employee assigns or charges his beneficial interest in an approved gratuity fund, the Assessing Officer shall give notice to secure cancellation within two months; failing that, the consideration received for the assignment or charge shall be deemed to be income of the employee in the previous year in which the fact became known to the Assessing Officer and assessed accordingly.

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