https://www.taxtmi.com/caselaws?id=757540 A gratuity claim above the statutory ceiling under the Payment of Gratuity Act depends on proof of an award, agreement, or contract with the employer. A mere balance-sheet entry describing gratuity payable to directors did not, by itself, create an enforceable liability or amount to such an agreement, particularly where no independent contract, board resolution, or other supporting document was produced. The petitioners' admission that no gratuity agreement existed, together with the circumstances that they were founder-promoters controlling the company and that the balance sheet was prepared under their control, further weakened the claim. On the facts proved, the gratuity claim was not maintainable. en-us Tue, 20 Aug 2024 00:00:00 +0530 Wed, 28 Aug 2024 09:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757540 A gratuity claim above the statutory ceiling under the Payment of Gratuity Act depends on proof of an award, agreement, or contract with the employer. A mere balance-sheet entry describing gratuity payable to directors did not, by itself, create an enforceable liability or amount to such an agreement, particularly where no independent contract, board resolution, or other supporting document was produced. The petitioners' admission that no gratuity agreement existed, together with the circumstances that they were founder-promoters controlling the company and that the balance sheet was prepared under their control, further weakened the claim. On the facts proved, the gratuity claim was not maintainable. Case-Laws Income Tax Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757540