This document contains the Supreme Court of India's judgment in the case of Krishna Gopal Tiwary & Ors. versus the Union of India & Ors. The appeal challenges a High Court order regarding the applicability of the Payment of Gratuity (Amendment) Act, 2010, and the date from which it should be effective. It examines whether the amendment, which increased the gratuity ceiling, should apply retrospectively and impact tax deductions. This judgment is crucial for legal professionals, employees, and employers dealing with gratuity payments and their tax implications.
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