Which sections of the Income Tax Act does Hon’ble Judges in Reshma Kumari & Ors. v. Madan Mohan & Anr. come up under?

It is most often cited in judgments turning on Section 10(37), Section 143(3), Section 145A(b), Section 147, Section 148, Section 151.

Hon’ble Judges in Reshma Kumari & Ors. v. Madan Mohan & Anr.

Q: How many judgments cite Hon’ble Judges in Reshma Kumari & Ors. v. Madan Mohan & Anr.?

31 judgments on BharatTax cite Hon’ble Judges in Reshma Kumari & Ors. v. Madan Mohan & Anr. (9 SCC 65), spanning 2007 to 2026.

9 SCC 65Reported decision2013#3819 most cited

What is Hon’ble Judges in Reshma Kumari & Ors. v. Madan Mohan & Anr. authority for?

In cases involving a deceased who was self-employed or earned a fixed salary, future prospects of income increase are not granted. This principle was affirmed by a bench of three judges.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2007 to 2026.

Also referred to as

Reshma Kumari v Madan Mohan · 2013 · SCC 9 · future prospects of income increase · self-employed · fixed salary · loss of dependency · choice of multiplier

Sections most often in play

Section 10(37)Section 143(3)Section 145A(b)Section 147 Section 148 Section 151 Section 263 Section 56(2)(viii)

Issues it is cited on

section 141 section 282a(1)section 194la section 145a(b)section 145b section 45(5)section 57(iv)section 56(2)(viii)section 10(37)doctrine of merger enhanced compensation section 197

Judgments citing Hon’ble Judges in Reshma Kumari & Ors. v. Madan Mohan & Anr.

Commissioner of Income Tax-VI vs. Woco Motherson Elastomer Ltd

The appeals stand disposed of in above terms

ITA/310/2015HC Delhi05 Aug 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…MAC APP. No. 147/2007 etc. Page 1 of 27 $~R-15 to 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 28th April, 2016 + MAC.APP. 147/2007 NATIONAL INSURANCE CO. LTD. ..... Appellant versus HARBHAJAN KAUR AND ORS. ..... Respondents + MAC.APP. 303/2015 THE HIND SAMACHAR LTD. (DELHI UNIT) ..... Appellant versus NATIONAL INSURANCE CO. LTD. ..... Respondent + MAC.APP. 148/2007 NATIONAL INSURANCE CO. LTD. ..... Appell…

Commissioner of Income Tax-VI vs. Woco Motherson Elastomer Ltd

The appeals stand disposed of in above terms

ITA/309/2015HC Delhi05 Aug 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Commissioner of Income Tax vs. Video Electronics

ITA/175/2014HC Delhi03 Aug 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…come altogether.” 34. Taking note of the evolving jurisprudence on the subject, in Sarla Verma v. Delhi Transport Corporation (2009) 6 SCC 121, which was affirmed by a bench of three Hon‟ble Judges in Reshma Kumari & Ors. Vs. Madan Mohan & Anr., (2013) 9 SCC 65, the Supreme Court held thus : “16. … “Just compensation” is adequate compensation which is fair and equitable, on the facts and circumstances of the case, to make good the loss suffered as a result of the wrong, as far as money can do so, by applying the well settled principles relating to award of compensation. It is not intended to b…

Commisioner of Income Tax-20 vs. Sunit Shah & Sons

The appeals stand disposed of in above terms

ITA/304/2015HC Delhi06 May 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd

ITTA/250/2013HC Telangana11 Jul 2013

Galileo International Inc vs. Director of Income Tax

The appeals are disposed of in above terms

ITA/467/2012HC Delhi25 Sept 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

…54 to hold that future prospects ought to be extended in all cases. 11. On the other hand, the learned counsel for the Insurance Company refers to a three Judge Bench decision of the Supreme Court in Reshma Kumari & Ors. v. Madan Mohan & Anr., (2013) 9 SCC 65 wherein while approving the ratio with regard to future prospects in Sarla Verma (Smt.) & Ors. (supra) and relying on General Manager, Kerala State Road Transport Corporation, Trivandrum v. Susamma Thomas (Mrs.) and Ors. (1994) 2 SCC 176; Sarla Dixit v. Balwant Yadav, (1996) 3 SCC 179 and Abati Bezbaruah v. Dy. Director General, Geological Su…

Director of Income Tax vs. Shin Satellite Public Company

The appeal is disposed of in above terms

ITA/402/2012HC Delhi27 Jul 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

…MAC APP. Nos.402/12, 757/14 Page 1 of 5 $~ 7 & 18 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 02nd March, 2016 + MAC.APP. 402/2012 FUTURE GENERAL INDIA INSURANCE CO. LTD...... Appellant Through: Ms. Suman Bagga, Adv. Versus SMT. SATYAWATI & ORS ..... Respondents Through: Mr. O.P. Maini, Adv. for R-1. + MAC.APP. 757/2014 SMT. SATYAWATI ...... Appellant Through: Mr. O.P. Maini, Adv. ve…

CIT vs. Indian Farmers & Fertilizers Co Operative Ltd

The appeal is allowed

ITA/173/2012HC Delhi26 Mar 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

…o prove that deceased was in a permanent job. Therefore, while relying upon the dictum of Sarla Verma Vs. DTC and Ors. 2009 (6) SCC 121, which has been further affirmed by the Apex Court in the case of Reshma Kumari and Ors. Vs. Madan Mohan & Anr. (2013) 9 SCC 65, Ld. Tribunal has not added any amount in the actual income of the deceased towards future prospects. 7. As far as the issue of future prospects is concerned, this issue has been dealt by this court in the case bearing MACA No.846/2011 titled as ICICI Lombard General Insurance Co. Ltd. Vs. Angrej Singh & Ors., while relying upon the dictum o…

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/411/2011HC Telangana17 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

CIT vs. Raj Kumar

ITA/202/2011HC Delhi19 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 166

…rospects of increase in income will not be granted in cases where the deceased was “self employed” or was working on a “fixed salary”. Though this view was affirmed by a bench of three Hon’ble Judges in Reshma Kumari & Ors. Vs. Madan Mohan & Anr., (2013) 9 SCC 65, on account of divergence of views, as arising from the ruling in Rajesh & Ors. vs. Rajbir & Ors., (2013) 9 SCC 54, the issue was later referred to a larger bench, inter-alia, by order dated 02.07.2014 in National Insurance Company Ltd. vs. Pushpa & Ors., (2015) 9 SCC 166. 7. Against the above backdrop, by judgment dated 22.01.2016 passed…

Commissioner of Income Tax Del vs. Usha Iron & Ferro Metal Corpn

In the result, the total compensation payable in the case comes to

ITA/463/2007HC Delhi23 May 2007

Bench: HON'BLE MR. JUSTICE VIKRAMAJIT SEN

…MAC APP. No. 463/2007 Page 1 of 5 $~R-54 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 02nd May, 2016 + MAC.APP. 463/2007 & CM no.10338/2007 THE NEW INDIA ASSURANCE CO.LTD. ..... Appellant Through: Mr. Shoumik Mazumdar & Mr. Pankaj Seth, Adv. versus SANGEETA BHARDWAJ AND ORS. ..... Respondents Through: None. CORAM: HON'BLE MR. JUSTICE R.K.GAUBA JUDGMENT R.K.GAUBA, J (ORAL): 1. Sanjeev Bhardwaj, then aged 32 years, concede…