https://www.taxtmi.com/caselaws?id=21192 The Bombay High Court held that under section 10(10) of the Income-tax Act, "completed service" includes the aggregate service period, not limited to a single employer, for gratuity calculation. The court ruled in favor of the assessee, allowing exemption for the entire gratuity amount based on total service under multiple employers, as the individual had not received gratuity from the former employer. The judgment clarified that once gratuity is received for a specific period from a previous employer, it cannot be reconsidered for section 10(10) calculation. The court answered affirmatively that "completed service" encompasses the total service period, regardless of the number of employers involved. en-us Wed, 18 Nov 1992 00:00:00 +0530 Fri, 20 Nov 2009 16:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21192 The Bombay High Court held that under section 10(10) of the Income-tax Act, "completed service" includes the aggregate service period, not limited to a single employer, for gratuity calculation. The court ruled in favor of the assessee, allowing exemption for the entire gratuity amount based on total service under multiple employers, as the individual had not received gratuity from the former employer. The judgment clarified that once gratuity is received for a specific period from a previous employer, it cannot be reconsidered for section 10(10) calculation. The court answered affirmatively that "completed service" encompasses the total service period, regardless of the number of employers involved. Case-Laws Income Tax Wed, 18 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21192