Similarity of gratuity schemes treated as government-style pension gratuity for tax purposes under income tax law. A gratuity arrangement is similar to the Revised Pension Rules where entitlement depends on a qualifying period of service and the gratuity is computed on emoluments actually drawn; differences in qualifying period length, rate of calculation, absence or variation of monetary ceilings, or payment on voluntary resignation do not negate similarity.
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Provisions expressly mentioned in the judgment/order text.
Similarity of gratuity schemes treated as government-style pension gratuity for tax purposes under income tax law.
A gratuity arrangement is similar to the Revised Pension Rules where entitlement depends on a qualifying period of service and the gratuity is computed on emoluments actually drawn; differences in qualifying period length, rate of calculation, absence or variation of monetary ceilings, or payment on voluntary resignation do not negate similarity.
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