https://www.taxtmi.com/caselaws?id=298553 Gratuity received by retired employees within the exemption limit notified under Section 10(10)(iii) of the Income-tax Act, 1961 cannot be subjected to income tax unless a statute expressly authorises such liability. The High Court noted that the impugned notification only fixed the enhanced gratuity ceiling and did not itself create a tax charge, and the respondents identified no provision supporting the demand raised in the notices. The notices seeking recovery of tax on gratuity paid within the notified limit were therefore quashed, and costs were imposed on the respondents. en-us Fri, 05 Jul 2013 00:00:00 +0530 Tue, 09 Nov 2021 18:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298553 Gratuity received by retired employees within the exemption limit notified under Section 10(10)(iii) of the Income-tax Act, 1961 cannot be subjected to income tax unless a statute expressly authorises such liability. The High Court noted that the impugned notification only fixed the enhanced gratuity ceiling and did not itself create a tax charge, and the respondents identified no provision supporting the demand raised in the notices. The notices seeking recovery of tax on gratuity paid within the notified limit were therefore quashed, and costs were imposed on the respondents. Case-Laws Income Tax Fri, 05 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298553