Sunil Sharma v. Bachitar Singh

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Jay Auto Components Ltd

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

…MAC.APP.478/2019 & 368/2022 Page 1 of 20 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 16.10.2023 Pronounced on: 08.11.2023 + MAC.APP. 478/2019 & CM APPL. 18420/2019 & 7507/2022 UNITED INDIA INSURANCE CO LTD .... Appellant Through: Mr.Pradeep Gaur & Ms.Sweta Sinha, Advs. (through VC). versus SONIA & ORS .... Respondents Through: Mr.Manish Maini, Mr.Vibhor Jain & Ms.Yashika Miglani, Advs. for R-1 to R-5. + MAC.APP. 368/2022 SONIA AND ORS ..... Appellants Through: Mr.Manish Maini, Mr.Vibhor Ja…

Principal Commissioner of Income Tax (Central)- 1 vs. Sahara India Financial Corporation Ltd

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

…idental to employment, ought to have been deducted from the income of the Claimant. 12. On the other hand, the learned counsel for the Claimant, placing reliance on the judgment of the Supreme Court in Sunil Sharma & Ors. v. Bachitar Singh & Ors., (2011) 11 SCC 425; and of this Court in The Oriental Insurance Co Ltd. v. Kamlesh Kumari & Ors., 2016 SCC OnLine Del 1289, submits that for determining the income, the Court has to consider not Digitally Signed By:SUNIL Signing Date:27.07.2023 19:09:40 Signature Not Verified…

Principal Commissioner of Income Tax (Central) - 2 vs. M/S Nau Nidh Overseas Pvt.Ltd

The appeal is disposed of in the above terms

Bench: The Learned Tribunal, Are As Under:- A) That The Learned Tribunal Has Erred In Adopting The Multiplier Dependent On The Age Of The Mother Of The Deceased, Rather Than On The Age Of The Deceased. The Learned Counsel For The Appellants Submits That The Multiplier Has To Be Based On The Age Of The Deceased. He Submits That, In The Present Case, The Deceased Was Aged Digitally Signed By:Sunil Signing Date:04.09.2023 18:34:06 Signature Not Verified

…from the judgment of the Supreme Court Digitally Signed By:SUNIL Signing Date:04.09.2023 18:34:06 Signature Not Verified MAC.APP. 83/2017 Page 5 of 9 in Sunil Sharma and Others v. Bachitar Singh and Others, (2011) 11 SCC 425, wherein the Supreme Court has held as under:- “(a) Computation of income 6. In National Insurance Co. Ltd. v. Indira Srivastava S.B. Sinha, J. has observed that: (SCC p. 767, para 9) “9. The term „income‟ has different connotations for different purposes. A court of law, having regard to the change in societal conditions must consider th…

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

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

…00/- on account of funeral and miscellaneous expenses and Rs. 25,000/- towards loss of love & affection in view of the judgments of Supreme Court in Sunil Sharma MAC App. Nos. 554/2010 & conn. Page 14 of 70 v. Bachitar Singh, (2011) 11 SCC 425 and in Baby Radhika Gupta v. Oriental Insurance Company Ltd., ( 2009 ) 17 SCC 627, with loss of dependency calculated at Rs. 5,52,216/- worked out on the monthly minimum wages (Rs. 4382/-) of the unskilled workers taken as per the judgment of this court in Ramehar & Ors. v. Vinod Kumar & Ors. (2009) ACJ 452 with addition of future prospects o…

Commissioner of Income Tax vs. Video Electronics

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

…00/- on account of funeral and miscellaneous expenses and Rs. 25,000/- towards loss of love & affection in view of the judgments of Supreme Court in Sunil Sharma MAC App. Nos. 554/2010 & conn. Page 14 of 70 v. Bachitar Singh, (2011) 11 SCC 425 and in Baby Radhika Gupta v. Oriental Insurance Company Ltd., ( 2009 ) 17 SCC 627, with loss of dependency calculated at Rs. 5,52,216/- worked out on the monthly minimum wages (Rs. 4382/-) of the unskilled workers taken as per the judgment of this court in Ramehar & Ors. v. Vinod Kumar & Ors. (2009) ACJ 452 with addition of future prospects o…

CIT vs. Food Corporation of India

The Appeal is allowed in above terms

Bench: The Claims Tribunal It Was Claimed That The Deceased Rahul Anand Was Getting A Salary Of `12,000/- Per Month From M/S. Jmd Cargo Pvt. Ltd., Apart From Incentives. On The Basis Of The Payment Of Salary @ `10,500/- By Ecs & An Incentive Of `67,510/- (After Deducting A Sum Of ` 2,490/- Towards Income Tax Paid) After The

…00/- towards loss of love and affection. Loss of love and affection can never be measured in terms of money. Thus, uniformity has to be adopted by the Courts while granting non-pecuniary damages. The Supreme Court in Sunil Sharma v. Bachitar Singh (2011) 11 SCC 425 and in Baby Radhika Gupta v. Oriental Insurance Company Limited (2009) 17 SCC 627 granted only ` 25,000/- (in total to all the claimants) under the head of loss of love and MAC. APP. 462/2012 Page 5 of 5 affection. Thus, I would reduce the compensation under this head to ` 25,000/- only. 14. The Claims Tribunal awarded a s…

National Cooperative Development Corporation vs. Assistant Commissioner of Income Tax

The Appeal is allowed in above terms

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

…MAC APP 228/2012 Page 1 of 4 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on: 8th March, 2013 + MAC.APP. 228/2012 ROYAL SUNDARAM ALLIANCE INSURANCE CO. LTD. ..... Appellant Through: Ms. Suman Bagga, Advocate versus SMT. ANITA & ORS ..... Respondents Through: Mr. Sudhir Nagar, Advocate for the Respondents No.1 to 5. CORAM: HON'BLE MR. JUSTICE G.P.MITTAL J U D G M E N T G. P. MITTAL, J. (ORAL) 1. The Appeal is for reduction of compensation of `14,40,943/- awarded by the Motor Accident Claims Tribunal(the Claims Tribu…