2005 (10) TMI 46

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....ssociation, represented by its joint secretary. The second petitioner is a member of staff as is also a member of the first petitioner-association. The prayer made in this original petition is to declare that the provisions of section 10(10)(iii) of the Income-tax Act to the extent it has allowed exemption based on the method of calculation as illegal and discriminatory and for other consequential....

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....by each of the employees in the establishment. As per section 10(10)(iii) of the Income-tax Act, any other gratuity received by an employee on his retirement or on his becoming incapacitated prior to such retirement or on termination of his employment, etc., as the case may be, to the extent it does not exceed one-half month's salary for each year of completed service, subject to a maximum as pres....

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.... Union or holders of posts connected with defence or of civil posts under the Union or to the members of the All-India services or to the members of the civil services of a State or holders of civil posts under a State, etc. The original petition does not, however, give any data as to whether as per the said pension rules governing the matter of payment of death-cum-retirement gratuity the civil s....