https://www.taxtmi.com/caselaws?id=57400 Gratuity due to an employee under Rule 11(ii) becomes payable during the 12 months following retirement, so a retiree who left service on 31-3-1980 was treated as remaining in service until that date. On that basis, the gratuity became due only from 1-4-1980, and the earlier handing over of charge did not alter the timing. The amount was therefore taxable in the subsequent assessment year, 1981-82, and not in 1980-81. en-us Sat, 28 Jul 1984 00:00:00 +0530 Fri, 10 Dec 2010 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57400 Gratuity due to an employee under Rule 11(ii) becomes payable during the 12 months following retirement, so a retiree who left service on 31-3-1980 was treated as remaining in service until that date. On that basis, the gratuity became due only from 1-4-1980, and the earlier handing over of charge did not alter the timing. The amount was therefore taxable in the subsequent assessment year, 1981-82, and not in 1980-81. Case-Laws Income Tax Sat, 28 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57400