Page 42 of 70 Devi v. National Insurance Co. Ltd.

6 SCC 421Reported decision2012#15998 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2017.

Judgments citing Page 42 of 70 Devi v. National Insurance Co. Ltd.

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

…Page 1 of 14 IN THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM & ARUNACHAL PRADESH) Principal Seat at Guwahati MACApp./208/2016 1. Miss Hirjir Ingtipi, D/o Late Kareng Kropi; 2. Sri Ranjsemon Ingti Katha, S/o Late Kareng Kropi, Both are R/o Ward No. 4, P.S. Dokmoka, Dist. Karbi Anglong, Assam. ……..Appellants -Versus- 1. M/s Oriental Insurance Company Limited, Regional Office, Ulubari, Guwahati. 2. Sri Khorsing Ingti, S/o Sri Longki Ingti, R/o Ward No. 4, P.S. Dokmoka, Dist. Karbi Anglong, Assam.…

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

…nother bench of three Hon‟ble Judges in Rajesh v. Rajbir (supra), approving certain observations in judgment in another case reported as Santosh MAC App. Nos. 554/2010 & conn. Page 42 of 70 Devi v. National Insurance Co. Ltd. (2012) 6 SCC 421. Though the question of permissibility of “future prospects” to be considered in the two above mentioned categories (“self employed” or those on “fixed salary”) is still at large, it having been referred to a larger bench, certain observations in Santosh Devi (supra) are germane to the questions raised before this Court and thus, need to be q…

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

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

ITTA/250/2013HC Telangana11 Jul 2013

Commissioner of Income Tax - II vs. M/s. Heritage Finlease Ltd

ITTA/194/2013HC Telangana04 Jul 2013

For Respondent: MR. S DUTTA

…n MAC Case No. 36/2008 on 05.07.2012. 11. The decisions of the Apex Court in Sarla Verma & Others v. Delhi Transport Corporation & Another, reported in 2009 6 SCC 121 and Santosh Devi v. National Insurance Co. Ltd & Others, reported in 2012 6 SCC 421 were in force at the time learned Tribunal made its decision. In Sarla Verma & Others (Supra), which was decided on 15.04.2009, the Apex Court held that future prospects should be calculated @ 50%, if the deceased had a permanent job and was below 40 years. The future prospects would be 30% if the age of the deceased was 40-50 years. There was no…

Commissioner of Income tax-II vs. M/s. Essen Suppelements India Ltd

ITTA/58/2013HC Telangana20 Jun 2013

Section 173

…proved from the post-mortem report as 45 years. The Tribunal accordingly took his annual income as Rs.1,56,745/-. 25. Following the principle laid down by the Hon’ble Supreme Court in Santosh Devi v. National Insurance Co. Ltd. & Others, (2012) 6 SCC 421, a 30% increase towards future prospects was added, as the deceased was self-employed. Thirty percent of Rs.1,56,745/- amounts to Rs.47,023/-, making the total income Rs.2,03,768/-. After deducting one-third (Rs.67,922/-) towards personal expenses, the annual contribution to the family was computed as Rs.1,35,846/-. 26. Rel…