GENERAL INSURANCE CO. LTD. v. NANU RAM & ORS.

PR COMMISSIONER OF INCOME TAX JAIPUR-II vs. M/S VAIBHAV GLOBAL LTD

The appeal is allowed in part

Bench: AKIL KURESHI,SAMEER JAIN

…1 NAFR H IGH COURT OF CHHATTISGARH, BILASPUR MAC No. 291 of 2017 1 - Hemant Kumar Dahariya S/o Late Dhansai Dahariya, Aged About 45 Years R/o Village Chachhanpairi, P.S. Sejbahar, District Raipur, Chhattisgarh, 2 - Smt. Kanti Dahariya W/o Shri Hemant Kumar Dahariya, Aged About 42 Years R/o Village Chachhanpairi, P.S. Sejbahar, District Raipur, Chhattisgarh, 3 - Mithlesh Kumar Dahariya S/o Shri Hemant Kumar Dahariya, Aged About 25 Years R/o Village Chachhanpairi, P.S. Sejbahar, District Raipur, Chhattisgarh, 4 - Ku. Nileshwari Dahariya D/o Shri Hemant Kumar Dahariya, Aged About 19 Years R/o Village Chachha…

M/S SHANKARA INFRASTRUCTURE vs. ASST COMMISSIONER OF

The appeal stands allowed in part

Bench: The Hon'Ble Mr Justice Rajendra Badamikar Miscellaneous First Appeal No. 89 Of 2015 (Mv-I) Between:

…960/- under the head loss of dependency. 17. The claimants are the widow and daughter of the deceased. As per decision in ‘MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS.’ (2018) - 12 - NC: 2023:KHC:40973 MFA No. 89 of 2015 18 SCC 130, which has been subsequently clarified by the Supreme Court in ‘UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR AND ORS.’ IN CIVIL APPEAL NO.2705/2020 DECIDED ON 30.06.2020, each of the claimants are entitled to a sum of Rs.40,000/- on account of loss of consortium. Thus, they are held entitled to a sum of Rs.80,000/-. In addition, the cl…

M/S TUMKUR DCC BANK LTD vs. The Assistant Commissioner

In the result, the appeals as well as the cross objection

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

…dopted. 22 Therefore, the claimants are held entitled to (Rs.31,783x12x13) i.e., Rs.49,58,148/- on account of loss of dependency. 14. In view of laid down by the Supreme Court in ‘MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS.’ (2018) 18 SCC 130, which has been subsequently clarified by the Supreme Court in ‘UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR AND ORS.’ AIR 2020 SC 3076 each of the claimant’s are entitled to a sum of Rs.40,000/- on account of loss of consortium and loss love and affection. Thus, the claimants are held entitled to Rs.1,20,000/-. In addition, claimants…

MR.KOTAGIRI VIDYADHARA RAO vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3

The appeals stand disposed of

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

…mants has argued that not only the wife, even the parents and the children of the deceased are also entitled to consortium to the tune of Rs.40,000/- each in view of the judgment of the Hon’ble Apex Court in Magma General Insurance case reported in (2018) 18 SCC 130. The court is in agreement with the argument of the learned counsel for the claimants. In the aforesaid authority, the Hon’ble Apex Court held that the consortium is required to be awarded to the spouse, parents and the children. The court awarded Rs.40,000/- each 6 MA No. 226/2013 In MA…

M/S SOBHA DEVELOPERS LTD., vs. DEPUTY COMMISSIONER OF

Bench: ALOK ARADHE,V SRISHANANDA

…19,08,984/- (Rs.11,363/- x 12 x 14) on account of loss of dependency. 20 16. In view of the law laid down by the Hon’ble Supreme Court in the case of MAGMA GENERAL INSURANCE COMPANY LIMITED Vs. NANU RAM & ORS. reported in (2018) 18 SCC 130, which has been subsequently clarified in the case of UNITED INDIA INSURANCE CO. LTD. VS. SATINDER KAUR AND ORS. reported in AIR 2020 SC 3076, each of the claimants are entitled to a sum of Rs.40,000/- on account of loss of love and affection. Thus, the claimants are held entitled to Rs.1,60,000/-. In addition, claimants are held entitled…

INTEL SERVICES LLC vs. THE DEPUTY DIRECTOR OF

In the result, the appeals as well as cross objections

Bench: ALOK ARADHE,M.I.ARUN

…to be adopted. Therefore, the claimants are held entitled to (Rs.25,200x12x16) i.e., Rs.48,38,400/- on account of loss of dependency. 21 14. In view of laid down by the Supreme Court in ‘MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS.’ (2018) 18 SCC 130, which has been subsequently clarified by the Supreme Court in ‘UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR AND ORS.’ IN CIVIL APPEAL NO.2705/2020 DECIDED ON 30.06.2020 each of the claimant is entitled to a sum of Rs.40,000/- on account of loss of consortium and loss love and affection. In addition, claimant is held entitled to…

M/S KBR INFRATCH LTD vs. ASST COMMISSIONER OF INCOME TAX

Bench: ARAVIND KUMAR,SURAJ GOVINDARAJ

…ibunal failed to award compensation towards loss of future prospects and also loss of consortium to each of the claimants as per the Judgment of the Hon’ble Apex Court in the case of MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS. reported in (2018) 18 SCC 130 and confirmed in the case of UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR ALIAS SATWINDER KAUR AND ORS. reported in AIR 2020 SC 3076. 11. Feeling aggrieved by the quantum of compensation awarded by the Tribunal, the claimants have filed the present appeal. 12. The learned counsel for the claimants contended that the…

M/S KARNATAKA POWER TRANSMISSION CORPORATION LTD vs. THE INCOME TAX OFFICER

The appeal is partly allowed

Bench: ARAVIND KUMAR,SURAJ GOVINDARAJ

…has to be adopted. Therefore, the 9 claimants are held entitled to (Rs.2,38,274 x14) i.e., Rs.33,35,836/- on account of loss of dependency. 9. In view of laid down by the Supreme Court in ‘MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS.’ (2018) 18 SCC 130, which has been subsequently clarified by the Supreme Court in ‘UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR AND ORS.’ IN CIVIL APPEAL NO.2705/2020 DECIDED ON 30.06.2020 each of the claimant’s are entitled to a sum of Rs.40,000/- on account of loss of consortium and loss love and affection. Thus, the claimants are held entitled to…

PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. GAJ SINGH

Bench: SANGEET LODHA,VINIT KUMAR MATHUR

…omes to Rs.4,49,698/-. Therefore, the claimants are held entitled to Rs.79,95,168/- (Rs.4,49,698/- x 16) under the head 'Loss of dependency'. 8. In view of laid down by the Supreme Court in ‘MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS.’ (2018) 18 SCC 130, which has been subsequently clarified by the Supreme Court in ‘UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR AND ORS.’ AIR 2020 SC 3076 each of the claimant’s are entitled to a sum of Rs.40,000/- on account of loss of consortium and loss love and affection. Thus, the claimants are held entitled to Rs.1,60,000/-. In addition, claimants…

THE COMMISSIONER OF INCOME-TAX vs. M/S. KARNATAKA POWER TRANSMISSION CORPORATION LTD

The appeal is disposed of

Bench: RAVI MALIMATH,ASHOK S.KINAGI

…o be adopted. Therefore, the claimants are held entitled to (Rs.17,376 x 12 x 15) i.e., Rs.31,27,680 /- on account of loss of dependency. 13. In view of law laid down by the Supreme Court in ‘MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS.’ (2018) 18 SCC 130, which has been subsequently clarified by the Supreme Court in ‘UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR AND ORS.’ 9 IN CIVIL APPEAL NO.2705/2020 DECIDED ON 30.06.2020 each of the claimant’s are entitled to a sum of Rs.40,000/- on account of loss of consortium and loss of love and affection. Thus, the claimants are held entitl…

COMMISSIONER OF INCOME TAX vs. SHRI V.M. CHANDRE GOWDA

The appeals are disposed of

Bench: R DEVDAS,L.NARAYANA SWAMY

…as to be 11 adopted. Therefore, the claimants are held entitled to (Rs.95,177 x16) i.e., Rs.15,22,832/- on account of loss of dependency. 11. In view of laid down by the Supreme Court in ‘MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS.’ (2018) 18 SCC 130, which has been subsequently clarified by the Supreme Court in ‘UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR AND ORS.’ IN CIVIL APPEAL NO.2705/2020 DECIDED ON 30.06.2020 each of the claimant’s are entitled to a sum of Rs.40,000/- on account of loss of consortium and loss love and affection. Thus, the claimants are held entitled to…

PRINCIPAL COMMISSIONER OF INCOME TAX - 2 vs. M/. VISAKHA CONTAINER TERMINAL PVT LTD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…1 2025:CGHC:39322 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MAC No. 1267 of 2018 1 - Smt. Jana Bai Wd/o Chowaram Aged About 54 Years R/o Village Karhidih, Post Godhi, Police Station Nandni Nagar And District Durg Chhattisgarh. 2 - Ashwini Kumar S/o Late Chowaram Aged About 35 Years R/o Village Karhidih, Post Godhi, Police Station Nandni Nagar And District Durg Chhattisgarh. 3 - Rukhmani Late Chowaram Aged About 33 Years R/o Village Karhidih, Post Godhi, Police Station Nandni Nagar And District Durg Chhattisgarh. 4 -…

THE PRINCIPAL COMMISSIONER OF INCOME TAX-II vs. M/S.WALTAIR COMMUNICATIONS PVT LTD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…omes to Rs.4,49,698/-. Therefore, the claimants are held entitled to Rs.79,95,168/- (Rs.4,49,698/- x 16) under the head 'Loss of dependency'. 8. In view of laid down by the Supreme Court in ‘MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS.’ (2018) 18 SCC 130, which has been subsequently clarified by the Supreme Court in ‘UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR AND ORS.’ AIR 2020 SC 3076 each of the claimant’s are entitled to a sum of Rs.40,000/- on account of loss of consortium and loss love and affection. Thus, the claimants are held entitled to Rs.1,60,000/-. In addition, claimants…

M/S HABITAT SHELTERS PRIVATE LIMITED vs. THE PR COMMISSIONER OF INCOME TAX

Appeal is partly allowed

Bench: The Hon’Ble Mr. Justice S.Vishwajith Shetty

…claimants, the claimants have produced the originals of the medical bills before the Tribunal and considering the same, the Tribunal has awarded the actual amount incurred towards medical 2 (2018) 18 SCC 130 MFA 1075/2018 13 expenses of the deceased. In the absence of any contrary evidence to the effect that the medical expenses were reimbursed by the employer, no presumption, as such, can be drawn to the effect that employer might have reimbursed the said amount and therefore, no interference is called for, even with regard to award…

COMMISSIONER OF INCOME TAX, vs. M/S. SOUTHERN ROCKS AND MINERALS PRIVTE LIMITED

Appeal is dismissed

Bench: The Tribunal) 2. The Short Facts Are Like This: - On 04.06.2011, At About 8.45 A.M., The Deceased 'Joby Mathew' Was Riding On A Motor Bike Bearing Registration No. Kl-01/8522 From Petta Side To Anayara Side. When He Reached At Anayara, Kallumoddu, A Mini Bus Bearing Registration No. Kl-16/2188 Driven By The 1St Respondent In A Rash & Negligent Manner, Hit The Bike. As A Result Of The

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN WEDNESDAY, THE 31ST DAY OF MARCH 2021 / 10TH CHAITHRA, 1943 MACA.No.599 OF 2013 AGAINST THE AWARD IN OPMV 378/2011 DATED 14-12-2012 OF DISTRICT COURT & SESIONS & MOTOR ACCIDENT CLAIMS TRIBUNAL ,KALPETTA APPELLANT/2ND RESPONDENT: CHOLAMANDALAM M/S GENERAL INSURANCE COMPANY LIMITED CHENNAI, NOW REPRESENTED BY ITS ASSISTANT MANAGER-CLAIMS, ACEL ESTATE, IYYATTIL JUNCTION, CHITTOOR ROAD, KOCHI-11. BY ADVS. SRI.MATHEWS JACOB (SR.) SRI.P.JACOB MATHEW RESPONDENT/S: 1 MATHEW @ MATHAYI S/O LATE PAILI, CHALAKKAL HOUSE, PALA…

Pr.Commissioner of Income Tax-2 vs. M/S.Keerthi Estates Pvt Ltd.,

Bench: M.GANGA RAO,RAMESH RANGANATHAN

…Verma (Smt.) and others vs. Delhi Transport Corporation and another reported in (2009) 6 SCC 121, National Insurance Company Ltd., Vs. Pranay Sethi and Others, (2017) 16 SCC 680 and Magma General Insurance Co. Ltd. v. Nanu Ram @ Chuhru Ram & Ors; (2018) 18 SCC 130, the compensation is being recomputed as below:- Sl. No. Particulars Calculation 1. Monthly income of the deceased 26783 2. Yearly income 321396 3. Future prospects(15% of the income) 48209.4 in round figure 48209 4. Total 369605 5. Income Tax 18961 14 6. Annual income (after deduction of Income Tax) 350644 7. Personal expenses (1/4th…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S TA INFRA PROJECTS LTD., HYDERABAD

The appeal is partly allowed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…oticeably, in light of the law laid down by the Constitutional Bench of Hon’ble Supreme Court in National Insurance Company Ltd. vs. Pranay Sethi & Ors., (2017) 16 SCC 680, and followed in Magma General Insurance Company Ltd. vs. Nanu Ram & Ors., (2018) 18 SCC 130, all the claimants will be entitled to compensation on account of loss of consortium @ Rs.40,000/- each. In addition, the claimants shall be entitled to Rs.15,000/- for loss of estate and Rs. 15,000/- for funeral expenses. As per Pranay Sethi the claimants shall also be entitled to enhancement at the rate of 10% after…

THE COMMISSIONER OF INCOME TAX vs. M/S TE CONNECTIVITY INDIA P LTD.,

In the result, the appeals as well as cross objections

Bench: S.SUJATHA,VINEET KOTHARI

…to be adopted. Therefore, the claimants are held entitled to (Rs.25,200x12x16) i.e., Rs.48,38,400/- on account of loss of dependency. 21 14. In view of laid down by the Supreme Court in ‘MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS.’ (2018) 18 SCC 130, which has been subsequently clarified by the Supreme Court in ‘UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR AND ORS.’ IN CIVIL APPEAL NO.2705/2020 DECIDED ON 30.06.2020 each of the claimant is entitled to a sum of Rs.40,000/- on account of loss of consortium and loss love and affection. In addition, claimant is held entitled to…

THE COMMISSIONER OF INCOME TAX vs. M/S TE CONNECTIVITY INIDA P LTD

In the result, the appeals as well as cross objections

Bench: S.SUJATHA,VINEET KOTHARI

…to be adopted. Therefore, the claimants are held entitled to (Rs.25,200x12x16) i.e., Rs.48,38,400/- on account of loss of dependency. 21 14. In view of laid down by the Supreme Court in ‘MAGMA GENERAL INSURANCE CO. LTD. VS. NANU RAM & ORS.’ (2018) 18 SCC 130, which has been subsequently clarified by the Supreme Court in ‘UNITED INDIA INSURANCE CO. LTD. Vs. SATINDER KAUR AND ORS.’ IN CIVIL APPEAL NO.2705/2020 DECIDED ON 30.06.2020 each of the claimant is entitled to a sum of Rs.40,000/- on account of loss of consortium and loss love and affection. In addition, claimant is held entitled to…

COMMISSIONER OF INCOME TAX-III vs. M/S. YODLEE INFOTECH PVT. LTD.

Bench: S.SUJATHA,VINEET KOTHARI

…19,08,984/- (Rs.11,363/- x 12 x 14) on account of loss of dependency. 20 16. In view of the law laid down by the Hon’ble Supreme Court in the case of MAGMA GENERAL INSURANCE COMPANY LIMITED Vs. NANU RAM & ORS. reported in (2018) 18 SCC 130, which has been subsequently clarified in the case of UNITED INDIA INSURANCE CO. LTD. VS. SATINDER KAUR AND ORS. reported in AIR 2020 SC 3076, each of the claimants are entitled to a sum of Rs.40,000/- on account of loss of love and affection. Thus, the claimants are held entitled to Rs.1,60,000/-. In addition, claimants are held entitled…