I hope Kumar has given the clarifications. I am afraid if there is any HR fraternity who does not know Mettur Bearsell's case on Gratuity but you are quoting it as if it is a new input. As said by Kumar, the case in reference is all about interpreting continuous service and to decide whether an employee who has not completed 5 years but has worked for 240 days in the fifth year would be eligible for gratuity. It has nothing to do with " treatment of fraction of service over 6 months"
From India, Kannur
4193From India, Kannur
Gratuity not Required Complete 5 years as a Continuous Service
By virtue of the judgment of Supreme Court rendered under the provisions of the Industrial Dispute Act in Surendra Kumar Verma vs. Central Govt. Industrial Tribunal,[(1980) (4) S.C.C.433)] -
https://boardhr.blogspot.com/2019/09...e-5-years.html
From India, Kolkata
By virtue of the judgment of Supreme Court rendered under the provisions of the Industrial Dispute Act in Surendra Kumar Verma vs. Central Govt. Industrial Tribunal,[(1980) (4) S.C.C.433)] -
https://boardhr.blogspot.com/2019/09...e-5-years.html
From India, Kolkata
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FORM-F-NOMINATI ON OF GRATUITY.pdf
Gratuity Form I.doc