https://www.taxtmi.com/caselaws?id=58877 The Tribunal held that the gratuity amount received by the legal heirs was not taxable as it was not due to the deceased during his lifetime but became payable only after his death. The Tribunal emphasized that the gratuity should not be taxed in the hands of the legal heirs. The appeal was allowed, overturning the Income-tax Officer's decision to tax the amount. en-us Mon, 28 Mar 1988 00:00:00 +0530 Wed, 22 Dec 2010 16:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58877 The Tribunal held that the gratuity amount received by the legal heirs was not taxable as it was not due to the deceased during his lifetime but became payable only after his death. The Tribunal emphasized that the gratuity should not be taxed in the hands of the legal heirs. The appeal was allowed, overturning the Income-tax Officer's decision to tax the amount. Case-Laws Income Tax Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58877