TaxTMI 
TaxTMI 
2023 (6) TMI 1504
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....') in respect of the entire amount of Gratuity received from the employer being a State Government employee or the said exemption is to be limited to Rs. 10 lacs as provided u/s 10(10)(iii) of the Act. The ld. Counsel for the assessee has submitted that the assessee was an employee of Haryana State Electricity Board. However, later on, the said Board was bifurcated into four units including Haryana Vidhyut Prasaran Nigam Ltd. (HVPNL) and the assessee was transferred to said HVPNL. The assessee retired in the year 2017-18 and received retirement benefits including gratuity and leave encashment. 3. At the outset, the ld. Counsel for the assessee has submitted that the issue is squarely covered by the decision of the Co-ordinate 'SMC' ....
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....he provisions of sub- sections (2) and (3) of section 43 of that Act; (iii) 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, or any gratuity received by his widow, children or dependents on his death, to the extent it does not, in either case, exceed one- half month's salary for each year of completed service, calculated on the basis of the average salary for the ten months immediately preceding the month in which any such event occurs, subject to such limit as the Central Government may, by notification in the Official Gazette, specify in this behalf having regard to the limit applicable in this behalf to the employees of....
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....d the conditions at the time of transfer of personnel in Clause 11 which read as under: "The terms and conditions of the services applicable to them on the effective date, the pay, pattern of Dearness Allowances, Additional Dearness Allowances, Interim Relief City Compensatory Allowances, House Rent allowances, Shift Duty allowances, Hardship allowances, medical facility, medical allowances, all other allowances on the projects, field and head office, leave of all kinds (including casual leave), Pension and Death-cum-retirement benefit, gratuity and leave encashment of every nature shall not be in any way be less favourable to them than those applicable to them immediately before such date. " 11. From the above notificatio....