https://www.taxtmi.com/caselaws?id=70074 The Tribunal ruled that the gratuity amount received by the widow of the deceased employee was not taxable and should not be included in the assessment of the deceased through his legal representative. The Tribunal emphasized that the gratuity became payable only upon the death of the employee and was rightfully payable to the widow as per the company's rules. Therefore, the gratuity amount of Rs. 22,000 was exempt from taxation. The appeal was allowed, and the stay petition was dismissed as infructuous. en-us Fri, 12 Mar 1982 00:00:00 +0530 Thu, 14 Apr 2011 11:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70074 The Tribunal ruled that the gratuity amount received by the widow of the deceased employee was not taxable and should not be included in the assessment of the deceased through his legal representative. The Tribunal emphasized that the gratuity became payable only upon the death of the employee and was rightfully payable to the widow as per the company's rules. Therefore, the gratuity amount of Rs. 22,000 was exempt from taxation. The appeal was allowed, and the stay petition was dismissed as infructuous. Case-Laws Income Tax Fri, 12 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70074