https://www.taxtmi.com/caselaws?id=449568 Gratuity under section 4(6)(b)(ii) of the Payment of Gratuity Act cannot be forfeited merely on an employer's disciplinary conclusion or on the basis of a pending FIR or charge-sheet. The provision requires that the act amounting to moral turpitude be established as an offence in criminal proceedings and culminate in conviction by a court of competent jurisdiction. On that basis, forfeiture before conviction was impermissible, and the challenge to the gratuity rejection succeeded. en-us Fri, 15 Dec 2023 00:00:00 +0530 Wed, 14 Feb 2024 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449568 Gratuity under section 4(6)(b)(ii) of the Payment of Gratuity Act cannot be forfeited merely on an employer's disciplinary conclusion or on the basis of a pending FIR or charge-sheet. The provision requires that the act amounting to moral turpitude be established as an offence in criminal proceedings and culminate in conviction by a court of competent jurisdiction. On that basis, forfeiture before conviction was impermissible, and the challenge to the gratuity rejection succeeded. Case-Laws Indian Laws Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449568