https://www.taxtmi.com/caselaws?id=328978 Gratuity received by a State university employee was treated as fully exempt because the employee held a civil post under a State, with service governed by Civil Services Rules and the university regarded as a State instrumentality. On that basis, the limited exemption applicable to other gratuity cases did not apply. The same reasoning was extended to arrears of leave encashment, where the statutory language was considered materially analogous, so exemption was also available under the leave encashment provision. The tax disallowance was therefore reversed to the extent of both exemptions. en-us Thu, 16 Jun 2016 00:00:00 +0530 Mon, 20 Jun 2016 12:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328978 Gratuity received by a State university employee was treated as fully exempt because the employee held a civil post under a State, with service governed by Civil Services Rules and the university regarded as a State instrumentality. On that basis, the limited exemption applicable to other gratuity cases did not apply. The same reasoning was extended to arrears of leave encashment, where the statutory language was considered materially analogous, so exemption was also available under the leave encashment provision. The tax disallowance was therefore reversed to the extent of both exemptions. Case-Laws Income Tax Thu, 16 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328978