https://www.taxtmi.com/caselaws?id=770120 Calcutta HC dismissed petition seeking higher gratuity calculation based on unamended service manual. Court held that service manual lacks statutory force and employees are governed by statutory service rules as amended. Gratuity rules were amended in 2014 with retrospective effect from July 2013 with Income Tax Commissioner approval. Non-incorporation of amendment in service manual was due to mistake and did not create additional rights. Petitioner entitled to gratuity per amended rules effective from employee's death date, not higher rate from unamended manual. en-us Tue, 04 Mar 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770120 Calcutta HC dismissed petition seeking higher gratuity calculation based on unamended service manual. Court held that service manual lacks statutory force and employees are governed by statutory service rules as amended. Gratuity rules were amended in 2014 with retrospective effect from July 2013 with Income Tax Commissioner approval. Non-incorporation of amendment in service manual was due to mistake and did not create additional rights. Petitioner entitled to gratuity per amended rules effective from employee's death date, not higher rate from unamended manual. Case-Laws Indian Laws Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770120