https://www.taxtmi.com/caselaws?id=16311 Section 10(10)(iii) of the Income-tax Act, 1961 treated gratuities within that sub-clause as subject to a common exemption ceiling, and the second proviso was read as applying only to that sub-clause rather than to the entire clause. The amended scheme created separate exemption treatment for different gratuity categories and required earlier exempt gratuity from a former employer to be brought into account when computing the available ceiling for later gratuity from another employer. On that basis, the later gratuity was taxable to the extent it exceeded the remaining exemption limit. en-us Thu, 04 Feb 1999 00:00:00 +0530 Sat, 05 Sep 2009 18:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16311 Section 10(10)(iii) of the Income-tax Act, 1961 treated gratuities within that sub-clause as subject to a common exemption ceiling, and the second proviso was read as applying only to that sub-clause rather than to the entire clause. The amended scheme created separate exemption treatment for different gratuity categories and required earlier exempt gratuity from a former employer to be brought into account when computing the available ceiling for later gratuity from another employer. On that basis, the later gratuity was taxable to the extent it exceeded the remaining exemption limit. Case-Laws Income Tax Thu, 04 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16311