Helen C. Rebello (Mrs.) & Ors. v. Maharashtra State Road Transport Corporation & Anr.

The Commissioner of Income Tax-III, vs. M/S Resource Technologies Pvt. Ltd.

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…parents of the deceased after the death of their son. The said amount of Rs.4,50,000/- is towards the group insurance fund. In the Judgment of Helen C. Rebello (Mrs.) & Ors. vs. Maharashtra State Road Transport Corporation & Anr. reported in (1999) 1 SCC 90, Supreme Court in paragraphs Nos.32 and 35 held as under. “32. So far as the general principle of estimating damages under the common law is concerned, it is settled that the pecuniary loss can be ascertained only by balancing on one hand, the loss to the claimant of the future pecuniary benefits that would have accrued to him but for the de…

The Commissioner of Income-Tax (central) vs. Himagiri Green Fields Pvt Ltd.,

…travel insurance policies purchased by him from his own resources. The impugned order has referred to the dicta of the Supreme Court in Helen MAC APP Nos. 491 & 492/2013 Page 9 of 12 C. Rebello v. State of Maharashtra (1999) 1 SCC 90 and United India Insurance Co. v. Patricia Jean Mahajan (2002) 6 SCC281 as under: “192. In the case of Hellen C. Rebello (Supra) following para was quoted from the case of Parry v. Cleaver (1969) 1 All England Report 555:- "As regards monies coming to the plaintiff under a contract of insurance, 1 think that the real and substantial reason…

The Commissioner of Income Tax vs. Sri S. Nanda Gopal Reddy,

In the result, this appeal is allowed in part

…1 M.A. No. 264 of 2013 IN THE HIGH COURT OF JHARKHAND AT RANCHI M.A. No.264 of 2013 ------ New India Assurance Co. Ltd. Dhanbad, through its Divisional Manager, B.P. Agrwala Building, P.O. & P.S. Dhansar, Town & Dist. Dhanbad .... .... …. Appellant Versus 1. Manabendra Mahto son of late Baul Mahato 2. Anita Mahato daughter of Manabendra Mahto 3. Prodyut Mahato son of Manabend…