Manager, Kerala S.R.T.C v. Mrs. Susamma Thomas

2 SCC 176Reported decision1994#6287 most cited

What is Manager, Kerala S.R.T.C v. Mrs. Susamma Thomas authority for?

The multiplier method is a sound and legally established principle for computing compensation in motor accident claim cases, including future losses. Calculations for such losses necessarily involve hypotheses and imponderables, requiring courts to assess the overall picture.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2026.

Also referred to as

Manager · Kerala S.R.T.C v. Mrs. Susamma Thomas · 1994 · multiplier method · compensation · motor accident claims · future loss · pecuniary loss · dependants · damages assessment

Sections most often in play

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

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 10(37)doctrine of mergerenhanced compensationsection 197

Judgments citing Manager, Kerala S.R.T.C v. Mrs. Susamma Thomas

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…st and future, miscellaneous heads such as attendant charges, special diet, transportation, etc. 8.6 The multiplier method has been accepted to be sound and legally well- established principle videGeneral Manager, Kerala S.R.T.C. v. Mrs. Susamma Thomas [1994] 2 SCC 176. In Sarla Verma v. DTC [2009] 6 SCC 121 and Reshma Kumari v. Madan Mohan [2013] 9 SCC 65, it has been propounded that for achieving degree of uniformity in awarding compensation in motor accident claim cases, the multiplier method is required to be standardized. 8.7 Thus, be it a fatal case or an injury case, compensation includes future loss. The…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…st and future, miscellaneous heads such as attendant charges, special diet, transportation, etc. 8.6 The multiplier method has been accepted to be sound and legally well- established principle videGeneral Manager, Kerala S.R.T.C. v. Mrs. Susamma Thomas [1994] 2 SCC 176. In Sarla Verma v. DTC [2009] 6 SCC 121 and Reshma Kumari v. Madan Mohan [2013] 9 SCC 65, it has been propounded that for achieving degree of uniformity in awarding compensation in motor accident claim cases, the multiplier method is required to be standardized. 8.7 Thus, be it a fatal case or an injury case, compensation includes future loss. The…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…st and future, miscellaneous heads such as attendant charges, special diet, transportation, etc. 8.6 The multiplier method has been accepted to be sound and legally well- established principle videGeneral Manager, Kerala S.R.T.C. v. Mrs. Susamma Thomas [1994] 2 SCC 176. In Sarla Verma v. DTC [2009] 6 SCC 121 and Reshma Kumari v. Madan Mohan [2013] 9 SCC 65, it has been propounded that for achieving degree of uniformity in awarding compensation in motor accident claim cases, the multiplier method is required to be standardized. 8.7 Thus, be it a fatal case or an injury case, compensation includes future loss. The…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…st and future, miscellaneous heads such as attendant charges, special diet, transportation, etc. 8.6 The multiplier method has been accepted to be sound and legally well- established principle videGeneral Manager, Kerala S.R.T.C. v. Mrs. Susamma Thomas [1994] 2 SCC 176. In Sarla Verma v. DTC [2009] 6 SCC 121 and Reshma Kumari v. Madan Mohan [2013] 9 SCC 65, it has been propounded that for achieving degree of uniformity in awarding compensation in motor accident claim cases, the multiplier method is required to be standardized. 8.7 Thus, be it a fatal case or an injury case, compensation includes future loss. The…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…st and future, miscellaneous heads such as attendant charges, special diet, transportation, etc. 8.6 The multiplier method has been accepted to be sound and legally well- established principle videGeneral Manager, Kerala S.R.T.C. v. Mrs. Susamma Thomas [1994] 2 SCC 176. In Sarla Verma v. DTC [2009] 6 SCC 121 and Reshma Kumari v. Madan Mohan [2013] 9 SCC 65, it has been propounded that for achieving degree of uniformity in awarding compensation in motor accident claim cases, the multiplier method is required to be standardized. 8.7 Thus, be it a fatal case or an injury case, compensation includes future loss. The…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…st and future, miscellaneous heads such as attendant charges, special diet, transportation, etc. 8.6 The multiplier method has been accepted to be sound and legally well- established principle videGeneral Manager, Kerala S.R.T.C. v. Mrs. Susamma Thomas [1994] 2 SCC 176. In Sarla Verma v. DTC [2009] 6 SCC 121 and Reshma Kumari v. Madan Mohan [2013] 9 SCC 65, it has been propounded that for achieving degree of uniformity in awarding compensation in motor accident claim cases, the multiplier method is required to be standardized. 8.7 Thus, be it a fatal case or an injury case, compensation includes future loss. The…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…st and future, miscellaneous heads such as attendant charges, special diet, transportation, etc. 8.6 The multiplier method has been accepted to be sound and legally well- established principle videGeneral Manager, Kerala S.R.T.C. v. Mrs. Susamma Thomas [1994] 2 SCC 176. In Sarla Verma v. DTC [2009] 6 SCC 121 and Reshma Kumari v. Madan Mohan [2013] 9 SCC 65, it has been propounded that for achieving degree of uniformity in awarding compensation in motor accident claim cases, the multiplier method is required to be standardized. 8.7 Thus, be it a fatal case or an injury case, compensation includes future loss. The…

The Principal Commissioner of Income Tax-I vs. M/s. V.Dhana Reddy AND Co

ITTA/137/2017HC Telangana14 Nov 2017

Bench: C.V.NAGARJUNA REDDY,KONGARA VIJAYA LAKSHMI

For Appellant: - National Insurance Co. Ltd. Lucknow Thru. AssttFor Respondent: - Gaurav Sharma And Anr
Section 163Section 166Section 173

…1 Neutral Citation No. - 2025:AHC-LKO:14340 AFR Court No. - 4 Case :- FIRST APPEAL FROM ORDER No. - 137 of 2017 Appellant :- National Insurance Co. Ltd. Lucknow Thru. Asstt. Manager Respondent :- Gaurav Sharma And Anr. Counsel for Appellant :- Mrs. Pooja Arora Counsel for Respondent :- Ashish Chaturvedi & Case :- FIRST APPEAL FROM ORDER No. - 217 of 2017 Appellant :- Gaurav Sharma Respondent :- National Insurance Company Limited Lucknow And Another Counsel for Appellant :- Ashish Chaturvedi Counsel for Respondent :- Deepak Kumar Agarwal,Mrs. Pooja Arora Hon'ble Rajnish Kumar,J. 1. Heard, Mrs. Pooja Arora, lear…

The Commissioner of Income Tax (Central) Hyderabad vs. Smt.G.Venkata Lakshmi

ITTA/649/2017HC Telangana08 Nov 2017

Bench: CHALLA KODANDA RAM,C.V.NAGARJUNA REDDY

For Appellant: - Smt. Vimla SharmaFor Respondent: - Krishna Kumar And Another

…not granted any amount towards future loss of income which has to be considered and grant of future prospects will have to be traced back and reference can be had to the decision in General Manager, Kerala S.R.T.C., Trivandrum v. Susamma Thomas & Ors.,(1994) 2 SCC 176 wherein addition of future prospects was also calculated. The decision in Susamma Thomas (Supra) was referred in U.P.S.R.T.C. & Ors. v. Trilok Chandra & Ors.(1996) 4 SCC 362 which have been considered by the Apex Court in Sarla Dixit Versus Balwant Yadav AIR 1996 SC 1274 and the Apex Court has considered decision in Hardeo Kaur V/s. Rajast…

Pr. Commissioner of Income Tax-06 vs. Netsity Systems Pvt. Ltd

ITA/652/2016HC Delhi04 Sept 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…MAC Appeal No. 652/2016 Page 1 of 5 $~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 4th September, 2017 + MAC.APP. 652/2016 & CM No. 30411/2016 BHARTI AXA GENERAL INSURANCE CO LTD ..... Appellant Through: Mr. Navneet Kumar, Adv. Versus RAKESH ARORA & ANR ..... Respondents Through: Mr. S.N. Parashar, Adv. for R-1 & 2. CORAM: HON'BLE MR. JUSTICE R.K.GAUBA JUDGMENT (ORAL) 1. Vikas Arora, then 27 years old, a bachelor, died in motor vehicular accident that occurred on 08.06.2013 at about 10.15 a.…

Pr. Commissioner of Income Tax-2 vs. Sri G. Mahesh Babu

Appeal stands disposed of

ITTA/208/2016HC Telangana06 Jan 2017

Bench: ANIS,V RAMASUBRAMANIAN

Section 166Section 173

…9. Further, from the aforesaid decision, it appears that the claimants are entitled to future prospect as the deceased had a permanent job of Assistant Teacher. In para No.24 Hon’ble Supreme Court has held as under:- “24. In Susamma Thomas [(1994) 2 SCC 176 this Court increased the income by nearly 100%, in Sarla Dixit [(1996) 3 SCC 179] the income was increased only by 50% and in Abati Bezbaruah [(2003) 3 SCC 148] the income was increased by a mere 7%. In view of the imponderables and uncertainties, we are in favour of adopting as a rule of thumb, an addition of 50% of actual salary to the act…

Pr. Commissioner of Income Tax-9 vs. Vishu Impex Pvt Ltd

ITA/431/2016HC Delhi09 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…MAC Appeal No.431/2016 Page 1 of 12 $~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 18th July, 2017 + MAC.APP. 431/2016 and CM No.19522/2016 NATIONAL INSURANCE CO LTD ..... Appellant Through: Mr. Manu Shahalia, Advocate versus MOHAMMED SIDDIQUE & ORS ..... Respondents Through: Mr. Puneet Kumar, Advocate for R-1 & 2 CORAM: HON'BLE MR. JUSTICE R.K.GAUBA JUDGMENT (ORAL) 1. Mohd. Khalid, a bachelor, aged about 23 years, died as a result of injuries suffered in a motor vehicular accident that occurred on 05.09.20…

Commissioner of Income Tax-IV vs. Dangson Hotel & Restaurants Pvt. Ltd

ITA/881/2015HC Delhi18 Nov 2015

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

…ollieries Ltd. (1942) AC 601 that “the damages are to be based on the reasonable expectation of pecuniary benefit or benefits reduceable to money value”. But, as stated in General Manager, Kerala, State Road Transport Corporation v. Susamma Thomas (1994) 2 SCC 176, “much of the calculation necessarily remains in the realm of hypothesis” and since there are “so often many imponderables”, the Court must try to assess, as best as it can, the loss suffered against the “overall picture” that only matters. 33. In Susamma Thomas (supra), the court ruled that in fatal accident action, the measure of damages…

Central – II vs. Pvt. Ltd

Appeal is disposed of in the above terms

ITA/365/2013HC Delhi15 Oct 2015
Section 173

…NEUTRAL CITATION NO: 2023/DHC/001003 MAC.APP. 365/2013 Page 1 of 17 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 27.01.2023 Pronounced on: 13.02.2023 + MAC.APP. 365/2013 THE NEW INDIA ASSURANCE COMPANY LTD. ..... Appellant Through: Mr. Pankaj Seth, Advocate. versus ALI SHER KHAN AND ORS. ..... Respondents Through: Mr. Javed Ahmad, Ms.Aakriti Aditya, Advocates for respondent Nos. 1 & 2. CORAM: HON’BLE MR. JUSTICE…

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

…ollieries Ltd. (1942) AC 601 that “the damages are to be based on the reasonable expectation of pecuniary benefit or benefits reduceable to money value”. But, as stated in General Manager, Kerala, State Road Transport Corporation v. Susamma Thomas (1994) 2 SCC 176, “much of the calculation necessarily remains in the realm of hypothesis” and since there are “so often many imponderables”, the Court must try to assess, as best as it can, the loss suffered against the “overall picture” that only matters. 33. In Susamma Thomas (supra), the court ruled that in fatal accident action, the measure of damages…

Commissioner of Income Tax-III vs. Sree Nidhi Secure Prints Private Limited

ITTA/365/2013HC Telangana27 Aug 2013

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

…an & 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 Survey of India & Anr., 2003 (3) SCC 148, the Supreme Court held as under:- “38. With regard to the addition to income for future prospects, in Sarla Verma [Sarla Verma v. DTC, (2009) 6 SCC 121 : (2009) 2 SCC (Civ) 770 : (2009) 2 SCC…

Manager, Kerala S.R.T.C v. Mrs. Susamma Thomas (2 SCC 176) — Cited in 18 Judgments | BharatTax