https://www.taxtmi.com/caselaws?id=57718 Gratuity under Rule 11(ii) of the Canara Bank Employees Gratuity Fund accrued only from 1 April 1980, because retirement on 31 March 1980 took effect at the end of that day and the employee was treated as in service until then. The timing of handing over charge on the retirement date did not alter the accrual position. As a result, the gratuity was taxable in assessment year 1981-82 and not in assessment year 1980-81, and the earlier year's addition was unsustainable. en-us Sat, 28 Jul 1984 00:00:00 +0530 Mon, 13 Dec 2010 11:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57718 Gratuity under Rule 11(ii) of the Canara Bank Employees Gratuity Fund accrued only from 1 April 1980, because retirement on 31 March 1980 took effect at the end of that day and the employee was treated as in service until then. The timing of handing over charge on the retirement date did not alter the accrual position. As a result, the gratuity was taxable in assessment year 1981-82 and not in assessment year 1980-81, and the earlier year's addition was unsustainable. Case-Laws Income Tax Sat, 28 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57718