Sarla Verma & Ors. v. Delhi Transport Corporation & Anr.

Principal Commissioner of Income Tax 9 Kolkata vs. Mrs Premlata Tekriwal

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…t, was 40 years of age, the multiplier should be 15 instead of 16 adopted by the learned Tribunal in view of the decision of the Hon’ble Supreme Court passed in Sarla Verma (Smt) and Others versus Delhi Transport Corporation and Another reported in (2009) 6 SCC 121. Moreover, the general damages under the conventional heads should be Rs. 70,000/- instead of Rs. 1,10,000/- granted by the learned Tribunal in view of observation of the Hon’ble Supreme Court in National Insurance Company Limited versus Pranay Sethi and Others reported in (2017) 16 SCC 680. In light of his aforesaid submissions, he prayed fo…

Commissioner of Income Tax, Kol-Xviii, Kolkata vs. M/S. Rakshit Jewellery Palace

Bench: The Motor Accident Tribunal.

…IN THE HIGH COURT AT CALCUTTA (Civil Appellate Jurisdiction) APPELLATE SIDE Present: The Hon’ble Justice Shampa Dutt (Paul) FMA 50 of 2014 (FMAT 1311 of 2013) with COT 91 of 2013 National Insurance Co. Ltd Vs Soma Banerjee & Ors. For the Appellant : Mr.Parimal Kumar Pahari. For the Respondents/ Claimants : Mr. Krishanu Banik. Hearing concluded on : 19.06.2024 Judgment on : 24.06.2024 2 Shampa Dutt (Paul), J.: 1. The present claim appeal has been preferred against the J…

Commissioner of Service Tax Delhi vs. Quick Heal Technologies Limited

In the result, the appeals are allowed

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5167 OF 2022 (DIARY NO. 24399 OF 2020) COMMISSIONER OF SERVICE TAX DELHI …APPELLANT(S) VERSUS QUICK HEAL TECHNOLOGIES LIMITED …RESPONDENT(S) WITH CIVIL APPEAL NOS. 5168­5169 OF 2022 (ARISING OUT OF S.L.P. (CIVIL) NOS. 6715­6716 OF 2022) J U D G M E N T J.B. PARDIWALA, J. : 1. Since the issues raised in both the captioned cases are the same, those were taken up for hearing analogously and are being disposed of by this common judgment. Civil Appeal (Diary No. 24399 of 2020) 2. Delay condoned. 1 Digitally signed by San…

Principal Commissioner of Income Tax 2, Kolkata vs. M/S Hindusthan National Glass and Industries Ltd

Appeal is disposed of accordingly

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…vehicle was negligent or not, there cannot be any straitjacket formula. Each case is judged having regard to facts of the case and evidence on record..." 7. The Learned Advocate representing the respondents relied upon the following judgments i) (2009)6 SCC 121 [Sarla Verma (Smt.) VS. Delhi transport Corporation and another) Para-30 ii) 2017 (4) Τ.Α.C. 673 (S.C.) [National Insurance Co. Ltd. Vs. Pranay Sethi and others; Para -61 i) 2020SAR (Civ) 905 [Smt. Sangita arya and Ors. Vs. Oriental Insurance Co. Ltd. & Ors. Para -7; ii) 2015 SAR (Civil) 560 [Shashikala & Ors. Vs. Gangalakshmamma&Anr.] par…

Pr. Commissioner of Income Tax-2 vs. M/S. Hyderabad Menzies Air Cargo Pvt Ltd

Bench: SUREPALLI NANDA,UJJAL BHUYAN

Sunil Ku.Sahu vs. Chief Commissioner of Income Tax

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

Pr Commissioner of Income Tax Jaipur-II vs. M/S Vaibhav Global Ltd

The appeal is allowed in part

Bench: AKIL KURESHI,SAMEER JAIN

…pinion of this Court is based on proper appreciation of evidence, this finding is hereby maintained. In light of the judgments of the Hon’ble Supreme Court in the matter of Pranay Sethi (Supra), Sarla Verma & Ors. Vs. Delhi Transport Corporation & Ors; (2009) 6 SCC 121 and Magma General Insurance Co. Ltd. v. Nanu Ram @ Chuhru Ram & Ors; (2018) 18 SCC 130, this Court is computing the compensation as below:- S.N. Particular Awarded by this Court 1. Monthly Income of the deceased 19,279/- 2. Future prospects @ 50% 9639/- 3. Total yearly Income 28,918x12= 3,47,016/- 4. Income Tax 10,000/- 5. After deduct…

Commissioner of Income Tax, Central-III, Kolkata vs. M/S Guru Nanak Educational Trust

The appeal is allowed and the cross-objection is

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE ANANDA KUMAR MUKHERJEE

…Page 1 of 17 IN THE HIGH COURT AT CALCUTTA CIVIL APPELLATE JURISDICTION APPELLATE SIDE PRESENT: THE HON’BLE JUSTICE RABINDRANATH SAMANTA FMA 43 of 2013 With CAN 2 of 2015(Old CAN 471 of 2015) i)Smt. Purnima Roy ii) Sri Swapan Kumar Roy iii)Minor Arpita Roy represented by her guardian and grand-father, appellant No.2 Swapan Kumar Roy .....Appellants/Claimants -Vs- i) National Ins…

The Principal Commissioner vs. M/S Obulapuram Mining

Bench: S.VISHWAJITH SHETTY,P.S.DINESH KUMAR

…medical records Ex.P.6-postmortem report, the age of the deceased is stated as 58 years. Therefore, as per the judgment of the Hon’ble Supreme Court in the case of Sarla Verma (Smt) and Others Vs Delhi Transport Corporation and Another, reported in (2009) 6 SCC 121, the appropriate multiplier would be 9. The Tribunal has accordingly adopted the multiplier as 9. Further, the Tribunal has considered the appellant No.1 as wife of the deceased and other appellants are the major sons and daughter. Considering the number of dependants of the deceased, the Tribunal has deducted 1/3rd of the income towards livi…

Intel Services Llc vs. The Deputy Director of

In the result, the appeals as well as cross objections

Bench: ALOK ARADHE,M.I.ARUN

…Thus, the monthly income comes to Rs.50,400/-. Since, deceased is a bachelor, therefore, half of the amount has to be deducted towards personal expenses in view of the decision of the Supreme Court in SARALA VERMA VS. DELHI TRANSPORT CORPORATION (2009) 6 SCC 121 and therefore, the monthly dependency comes to Rs.25,200/-. Taking into account the age of the deceased which was 32 years at the time of accident, the multiplier of ‘16’ has to be adopted. Therefore, the claimants are held entitled to (Rs.25,200x12x16) i.e., Rs.48,38,400/- on account of loss of dependency. 21 14. In view of laid down b…

M/S Vijay Group of Companies vs. Learned Income Tax Appellate Tribunal

Bench: GOVERDHAN BARDHAR,MANOJ KUMAR VYAS

M/S Karnataka Power Transmission vs. The Income Tax Officer (OSD) (TDS)

The appeal is dismissed

Bench: The Hon'Ble Mr. Justice T.M.Nadaf Miscellaneous First Appeal No.112 Of 2019 (Mv-D)

…he same would nearly comes to more than Rs.14,25,629/- awarded by the Tribunal. 10. So far as contributory negligence is concerned, in the absence of any evidence contrary to the claim of the 1 (2009) 6 SCC 121 - 7 - MFA.No.112/2019 claimants, either by examining any independent witnesses or the Investigating Officer, the insurer only on its pleadings and now by arguments before this Court cannot stake a claim of contributory negligence on the deceased. The documents on record clearly shows that it is due to the rash and negligent ri…

The Principal Commissioner vs. Ms. Renuka G

Bench: S.N.SATYANARAYANA,P.G.M.PATIL

…medical records Ex.P.6-postmortem report, the age of the deceased is stated as 58 years. Therefore, as per the judgment of the Hon’ble Supreme Court in the case of Sarla Verma (Smt) and Others Vs Delhi Transport Corporation and Another, reported in (2009) 6 SCC 121, the appropriate multiplier would be 9. The Tribunal has accordingly adopted the multiplier as 9. Further, the Tribunal has considered the appellant No.1 as wife of the deceased and other appellants are the major sons and daughter. Considering the number of dependants of the deceased, the Tribunal has deducted 1/3rd of the income towards livi…

Principal Commissioner of Income Tax - 2 vs. M/. Visakha Container Terminal Pvt Ltd

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…1 2025:CGHC:39322 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MAC No. 1267 of 2018 1 - Smt. Jana Bai Wd/o Chowaram Aged About 54 Years R/o Village Karhidih, Post Godhi, Police Station Nandni Nagar And District Durg Chhattisgarh. 2 - Ashwini Kumar S/o Late Chowaram Aged About 35 Years R/o Village Karhidih, Post Godhi, Police Station Nandni Nagar And District Durg Chhattisgarh. 3 - Rukhmani Late Chowaram Aged About 33 Years R/o Village Karhidih, Post Godhi, Police Station Nandni Nagar And District Durg Chhattisgarh. 4 -…

M/S Habitat Shelters Private Limited vs. The Pr Commissioner of Income Tax

Appeal is partly allowed

Bench: The Hon’Ble Mr. Justice S.Vishwajith Shetty

…s that the originals of the medical bills were produced before the Tribunal and therefore, it is very clear that the medical expenses were not reimbursed by the employer of the deceased. 1 (2009) 6 SCC 121 MFA 1075/2018 7 He submits that even under the conventional heads, the claimants are entitled for a equal sum of Rs.2,70,000/- as awarded by the Tribunal and therefore, there is no necessity to interfere with the compensation awarded by the Tribunal. He also submitted that the Tribunal relying upon various judgments of this Court…

Pr.Commissioner of Income Tax-2 vs. M/S.Keerthi Estates Pvt Ltd

Bench: M.GANGA RAO,RAMESH RANGANATHAN

…1 2025:CGHC:19722 AFR HIGH COURT OF CHHATTISGARH AT BILASPUR MAC No. 1620 of 2017 Reserved on 21.04.2025 Delivered on 30.04.2025 Branch Manager, United India Insurance Company Limited, Branch Office Ambikapur Chhattisgarh Through Authorised Siganatury For The United India Insurance Company Limited, Bilaspur Divisional Office 2nd Floor Gurukripa Towers Vyapar Vihar Road Bilaspur Chhattisgarh --- Appellant versus 1. Sadhna Wd/o Baccha Lal Aged About 44 Years, Occupation Ho…

Pr.Commissioner of Income Tax-2 vs. K.Ravinder Reddy

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Principal Commissioner of Income Tax-2, Hyderabad vs. M/S Ta Infra Projects Ltd., Hyderabad

The appeal is partly allowed

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…( 2025:HHC:25372 ) IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA FAO No. 499 of 2017. Decided on : 28 th July, 2025. Shriram General Insurance Co. Ltd. .... Appellant. Versus Deepak Kumar & Ors. ....Respondents. Coram: The Hon’ble Mr. Justice Satyen Vaidya, Judge. Whether approved for reporting?1 For the Appellant: Mr. Jagdish Thakur, Advocate. For the respondents: Mr. Balwant Singh Thakur, Advocate, for respondents No.1 to 3. Mr. Rajat Awasthi, Advocate, vice Mr. Ramesh Shar…