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    <title>2019 (4) TMI 316 - Supreme Court</title>
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    <description>A retrospective amendment to the Payment of Gratuity Act expanded the definition of &quot;employee&quot; to include teachers from 03.04.1997, so the earlier exclusionary precedent could no longer govern entitlement. The Court noted that the amendment had direct bearing on the dispute and that reliance on the prior decision was misplaced because it had not considered the amended definition. Teachers were therefore entitled to claim gratuity under the Act from the date the retrospective amendment took effect.</description>
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      <link>https://www.taxtmi.com/caselaws?id=377872</link>
      <description>A retrospective amendment to the Payment of Gratuity Act expanded the definition of &quot;employee&quot; to include teachers from 03.04.1997, so the earlier exclusionary precedent could no longer govern entitlement. The Court noted that the amendment had direct bearing on the dispute and that reliance on the prior decision was misplaced because it had not considered the amended definition. Teachers were therefore entitled to claim gratuity under the Act from the date the retrospective amendment took effect.</description>
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