Ramya & Ors. v. National Insurance Co. Ltd. & Anr.

2022 SCC OnLine SC 1338Reported decision2022#19786 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2018.

Judgments citing Ramya & Ors. v. National Insurance Co. Ltd. & Anr.

Principal Commissioner of Income Tax - 7 vs. M/S Premier Polyfilm Ltd

The appeals are disposed of in the above terms

ITA/1092/2017HC Delhi18 Jul 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…iled by him with the Income Tax Department. The High Court was correct therefore, to determine the monthly income on the basis of the income tax return…. ” 40. The above view was followed by the Supreme Court in K. Ramya v. National Insurance Co. Ltd., 2022 SCC OnLine SC 1338. 41. In the present case, the learned Tribunal has placed reliance on the Income Tax Return of the Claimant proximate to the date of the accident to determine his income. The same cannot be faulted. 42. In view of the above, I do not find any merit in the above challenge of the UPSRTC. The same is, accordingly, rejected. Chall…

Commissioner of Income Tax-(E) vs. India Habitat Centre

The appeals are disposed of in the above terms

ITA/1131/2017HC Delhi11 Dec 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…iled by him with the Income Tax Department. The High Court was correct therefore, to determine the monthly income on the basis of the income tax return…. ” 40. The above view was followed by the Supreme Court in K. Ramya v. National Insurance Co. Ltd., 2022 SCC OnLine SC 1338. 41. In the present case, the learned Tribunal has placed reliance on the Income Tax Return of the Claimant proximate to the date of the accident to determine his income. The same cannot be faulted. 42. In view of the above, I do not find any merit in the above challenge of the UPSRTC. The same is, accordingly, rejected. Chall…

Sri M.Bala Narasimha Reddy vs. Income Tax Officer

ITTA/54/2017HC Telangana13 Apr 2017

Bench: J. UMA DEVI,V RAMASUBRAMANIAN

Commissioner of Income Tax - Xv vs. Bharti Mishra

Appeal stands disposed of with above directions

ITA/567/2013HC Delhi18 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…sonable income allocated to the wife would be Rs.12,000/- per month, which would amount to about Rs.1,44,000/- per annum grossly. In this regard, the Court takes support of judgment of Supreme Court in K. Ramya & Ors. V National Insurance Co. Ltd. & Anr., 2022 SCC OnLine SC 1338 where the Supreme Court held that even if the deceased was not working but had a potential to earn money basis their managerial skills, some reasonable income ought to be allocated to that person. 13. In this regard, one must also take into account the Profit & Loss statement appended along with the ITR, which shows that there…

Ramya & Ors. v. National Insurance Co. Ltd. & Anr. (2022 SCC OnLine SC 1338) — Cited in 4 Judgments | BharatTax