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2008 (2) TMI 375 - KARNATAKA HIGH COURTDeduction of income tax by the employer from the gratuity amount - contention that the gratuity amount is also liable for income-tax is rejected - Income-tax Act excludes the gratuity amount to the extent of limit prescribed under the IT Act - Hence, deduction of income-tax by the Corporation is contrary to S. 10(10) (iii) - in so far as the deduction towards damage is concerned, which was caused to bus due to accident by employee, employer is entitled to deduct damages from the gratuity amount
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