United India Insurance Co. Ltd. v. Satinder Kaur

11 SCC 780Reported decision2021#5030 most cited

What is United India Insurance Co. Ltd. v. Satinder Kaur authority for?

Compensation for 'loss of love and affection' is subsumed within 'loss of consortium' and should not be awarded as a separate head. Consortium includes spousal, parental, and filial consortium.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2024.

Also referred to as

United India Insurance Co. Ltd. v. Satinder Kaur · loss of consortium · loss of love and affection · spousal consortium · parental consortium · filial consortium · compensation

Judgments citing United India Insurance Co. Ltd. v. Satinder Kaur

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S JYOTI VIDYAPEETH TRUST

The appeals stand disposed of with the above

ITA/1/2019HC Rajasthan14 Nov 2024

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

…and considering that the deceased was 34 years of age on the date of accident and was employed in a private capacity, future prospects at 40% are awarded. 31. In view of the principles laid down in United India Insurance Co. Ltd. v. Satinder Kaur, (2021) 11 SCC 780, compensation under the head of loss of love and affection shall be Nil, as the same is subsumed within loss of consortium. Compensation towards loss of consortium is awarded at Rs. 40,000/- each to four claimants (husband, two children, and mother), totaling Rs. 1,60,000/-. Further, Rs. 15,000/- is awarded towards Digitally Signed By:MANISH…

THE PR. COMMISSIONER OF INCOME TAX -3 vs. DECENT FINANCIALS SERVICES PVT. LTD.

The appeals stand disposed of with the above

ITA/7/2019HC Delhi24 Nov 2022

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

…and considering that the deceased was 34 years of age on the date of accident and was employed in a private capacity, future prospects at 40% are awarded. 31. In view of the principles laid down in United India Insurance Co. Ltd. v. Satinder Kaur, (2021) 11 SCC 780, compensation under the head of loss of love and affection shall be Nil, as the same is subsumed within loss of consortium. Compensation towards loss of consortium is awarded at Rs. 40,000/- each to four claimants (husband, two children, and mother), totaling Rs. 1,60,000/-. Further, Rs. 15,000/- is awarded towards Digitally Signed By:MANISH…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JAY AUTO COMPONENTS LTD.

ITA/368/2022HC Delhi26 Sept 2022

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

…gned Award shall stand modified to the above extent. LOSS OF CONSORTIUM 37. In terms of the judgment of Pranay Sethi (supra) as explained by the Supreme Court in United India Insurance Company Ltd. v. Satinder Kaur alias Satwinder Kaur & Ors., (2021) 11 SCC 780, loss of consortium can be loss of ‘filial consortium‟, ‘spousal consortium‟ or ‘parental consortium’. Therefore, each of the claimants are entitled to loss of consortium of Rs.40,000/- in their own right. 38. In view of the above, compensation towards loss of consortium is enhanced to Rs.2 lakhs. RATE OF INTEREST 39. The learned Tribu…

PR. COMMISSIONER OF INCOME TAX-2 vs. M/S. HYDERABAD MENZIES AIR CARGO PVT LTD

The appeals stand disposed of with the above

ITTA/1/2019HC Telangana11 Jul 2022

Bench: SUREPALLI NANDA,UJJAL BHUYAN

…and considering that the deceased was 34 years of age on the date of accident and was employed in a private capacity, future prospects at 40% are awarded. 31. In view of the principles laid down in United India Insurance Co. Ltd. v. Satinder Kaur, (2021) 11 SCC 780, compensation under the head of loss of love and affection shall be Nil, as the same is subsumed within loss of consortium. Compensation towards loss of consortium is awarded at Rs. 40,000/- each to four claimants (husband, two children, and mother), totaling Rs. 1,60,000/-. Further, Rs. 15,000/- is awarded towards Digitally Signed By:MANISH…

PRINCIPAL COMMISSIONER OF INCOME TAX-8 vs. M/S SHRUTI FASTNERS LTD.,

ITA/312/2017HC Delhi04 Dec 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

…ses should be Rs.15,000/-, Rs.40,000/- and Rs.15,000/-, respectively. 22. As far as loss of consortium is concerned, keeping in view the judgment of the Supreme Court in United India Insurance Co. Ltd. v. Satinder Kaur alias Satwinder Kaur & Ors. (2021) 11 SCC 780, the same has to be awarded to each of the claimants. 23. In the present case, as the claimants are the parents of the deceased, and they both have suffered loss of consortium of the deceased, they shall be entitled to Rs. 40,000/- each towards loss of consortium. 24. Accordingly, the compensation awarded towards conventional heads is re…

THE COMMISSIONER OF INCOME TAX-VI vs. G JANARDHAN REDDY

ITTA/477/2014HC Telangana20 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…to the assertions of Smt.Celin Joseph, the learned Tribunal has awarded an amount of Rs.10,000/- towards “Loss of Love and Affection” which is impermissible going by United India Insurance Company Ltd. v. Satinder Kaur @ Satwinder Kaur [(2021) 11 SCC 780]; while, it has adopted the income of late Abraham to be Rs.18,000/-, based on Ext.A8 – Salary Certificate and Ext.A9 – Income Tax Certificate issued by the District Police Officer, which shows that he was working as an Assistant Sub Inspector. She argued that since late Abraham would have retired at the age of 56 and since he was 46 years in age…

M/S. SUN OUTSOURCING SOLUTION PRIVATE LIMITED, vs. THE COMMISSIONER OF INCOME TAX AND ANOTHER

ITTA/211/2005HC Telangana27 Dec 2017

Bench: C.V.NAGARJUNA REDDY,M.S.K.JAISWAL

Section 166

…CC 121- Sarla Verma and others Vs. Delhi Transport Corporation and Another, 2017 (16) SCC 680-National Insurance Co. Ltd Vs. Pranay Sethi and Other, 2018 (4) R.C.R. (Civil) 333 Magma General Insurance Co. Ltd. v. Nanu Ram alias Chuhru Ram & Others and (2021) 11 SCC 780 United India Insurance Co. Ltd. Vs. Satinder Kaur. 17. On the other hand, learned counsel for respondents in FAO No.211 of 2005 further argued that the award in question is well reasoned and justified. The material on file has been appreciated in the correct perspective while assessing the compensation and no interference in the same is thus call…

Sri M.Bala Narasimha Reddy, vs. Income Tax Officer,

The appeals stand disposed of in the above terms

ITTA/54/2017HC Telangana13 Apr 2017

Bench: The Learned Motor Accidents Claims Tribunal, Karkardooma Courts, East District, Delhi (Hereinafter Referred To As ‘Tribunal’) In Suit No. 31/2023, Challenging The Impugned Digitally Signed By:Sunil Signing Date:02.12.2023 16:31:32 Signature Not Verified

…the Claimants would be entitled to claim of loss of consortium, loss of estate, and funeral expenses at the rate of Rs.40,000/-, Rs.15,000/- and Rs.15,000/-, respectively. 30. In United India Insurance Company Limited v. Satinder Kaur and Others, (2021) 11 SCC 780, it has been held that the loss of Digitally Signed By:SUNIL Signing Date:02.12.2023 16:31:32 Signature Not Verified MAC.APP. 1010/2015 & MAC.APP. 54/2017 Page 11 of 13 consortium is to be awarded to the parents, the spouse, and the children, in their individual capacity. 31. In the present case, there were two…

The Principal Commissioner of Income-tax-I, vs. M/s. Jaya Constructions,

The appeal stands dismissed

ITTA/37/2017HC Telangana22 Feb 2017

Bench: J. UMA DEVI,V RAMASUBRAMANIAN

…ith the principles enunciated in National Insurance Co. Ltd. v. Pranay Sethi (2017) 16 SCC 680. 24. Accordingly, loss of love and affection granted at Rs.1,00,000/- shall not be granted in terms of United India Insurance Co. Ltd. v. Satinder Kaur, (2021) 11 SCC 780; loss of consortium granted at Rs.1,00,000/- will be Rs.1,60,000/- [40,000 × 4 dependents]; loss of estate would be at Rs.15,000/-; and funeral expenses will be at Rs.15,000/-. 25. Accordingly, compensation is re-computed as under: S. NO. HEADS AWARDED BY THE TRIBUNAL AWARDED BY THIS COURT 1. Income of deceased (A) (less Income…

DIRECTOR OF INCOME TAX (EXEMPTION) vs. ACADEMY OF ORAL IMPLANTOLOGY

The appeal is disposed of in the above terms

ITA/89/2017HC Delhi14 Feb 2017

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

…ds Loss of Love and Affection, Loss of Estate, and Funeral Expenses, the learned counsel for the appellant has placed reliance on the Judgment of the Supreme Court in United India Insurance Company Ltd. v. Satinder Kaur alias Satwinder Kaur & Ors., (2021) 11 SCC 780, to submit that the parents of the deceased would be entitled to claim a Filial Consortium at the rate of Rs.40,000/- each and not Rs. 1 lakh towards Loss of Love and Affection, as awarded. He submits that in Pranay Sethi (supra), it has been held that on conventional heads of Loss of Estate and Funeral Expenses, an amount of Rs. 15,000/- eac…

Commissioner of Income Tax- TDS, vs. M/S. A.P.Power Generation Corporation Ltd.,

The appeal is partly allowed and the

ITTA/123/2016HC Telangana25 Jan 2017

Bench: The Learned

For Appellant: Dr. Lalit Kumar Sharma, Advocate

…o loss of spousal consortium, parents are entitled to the filial consortium and children are entitled to the parental consortium. Reliance was placed upon the judgment of the Hon’ble Supreme Court in United India Insurance Company Vs Satinder Kaur (2021) 11 SCC 780. 50. The amount of ₹ 40,000/- has to be increased by 10% as per the judgment of the Hon’ble Supreme Court in Pranay Sethi (supra), therefore, each of the claimants will be entitled to ₹44,000/- towards the loss of consortium. Thus, an amount of ₹ 1,76,000/- is awarded towards the loss of consortium.…

COMMISSIONER OF INCOME TAX vs. NOBLE MERCANTILE PVT.LTD

Appeal is allowed and disposed of in the above terms

ITA/411/2015HC Delhi03 Jan 2017

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

Section 166

…of compensation is fixed as Rs. 15,000/-, Rs.40,000/- and Rs. 15,000/-, respectively with an increase of 10% after a period of 3 years. In view of the decision in United India Insurance Company Limited Vs Satinder Kaur Alias Satwinder Kaur and Ors. (2021) 11 SCC 780, no compensation is to be granted under the head ‘Loss of Love and Affection’. 32. In light of the above discussion, the claimants are awarded compensation as follows: S.No. Head Compensation Awarded 1. Income Rs. 4,00,741/- p.a Digitally Signed By:KOMAL DHAWAN Signing Date:29.03.2023 17:35:56 Signature Not Verified NEUTRAL CITATION…

COMMISSIONER OF INCOME TAX-3 INTERNATIONAL TAXATION vs. VIRAGE LOGIC INTERNATIONAL INDIA

The appeals stand disposed of with above directions

ITA/173/2016HC Delhi09 Nov 2016

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

…tiplier ought to have been used at 14, whereas it was taken at 16. ix. The amount of Rs.1,00,000/- awarded towards love and affection has been held to be no longer justified as per Supreme Court’s decision in United India Insurance v. Satinder Kaur (2021) 11 SCC 780. Digitally Signed By:RAHUL KUMAR CHOUDHARY Signing Date:02.04.2026 14:00:24 Signature Not Verified MAC.APP. 173/2016 and MAC.APP. 725/2015 Page 6/22 x. Loss of consortium has been awar…

PR. CIT-6 vs. MACHINTORG (INDIA) LTD.

The appeals stand disposed of with the above

ITA/300/2016HC Delhi08 Nov 2016

…and considering that the deceased was 34 years of age on the date of accident and was employed in a private capacity, future prospects at 40% are awarded. 31. In view of the principles laid down in United India Insurance Co. Ltd. v. Satinder Kaur, (2021) 11 SCC 780, compensation under the head of loss of love and affection shall be Nil, as the same is subsumed within loss of consortium. Compensation towards loss of consortium is awarded at Rs. 40,000/- each to four claimants (husband, two children, and mother), totaling Rs. 1,60,000/-. Further, Rs. 15,000/- is awarded towards Digitally Signed By:MANISH…

COMMISSIONER OF INCOME TAX (EXEMPTION) vs. INDIAN WALDING SOCIETY

ITA/774/2016HC Delhi08 Nov 2016

…ses should be Rs.15,000/-, Rs.40,000/- and Rs.15,000/-, respectively. 22. As far as loss of consortium is concerned, keeping in view the judgment of the Supreme Court in United India Insurance Co. Ltd. v. Satinder Kaur alias Satwinder Kaur & Ors. (2021) 11 SCC 780, the same has to be awarded to each of the claimants. 23. In the present case, as the claimants are the parents of the deceased, and they both have suffered loss of consortium of the deceased, they shall be entitled to Rs. 40,000/- each towards loss of consortium. 24. Accordingly, the compensation awarded towards conventional heads is re…

PR. COMMISSIONER OF INCOME TAX (CENTRAL) -1 NEW DELHI vs. PEPSI FOODS PVT.LTD.

ITA/716/2016HC Delhi21 Oct 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA

…MAC.APPLs. 716/20216, 717/2016& 718/2016 Page 1 of 10 $~20 to 22 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 21.11.2023 + MAC.APP. 716/2016 & CM APPL. 39306/2021 NATIONAL INSURANCE CO LTD ..... Appellant Through: Mr. Pradeep Gaur & Ms. Sweta Sinha, Advocates (Through VC) versus RAJVIR & ORS ..... Respondents Through: Mr. G.D. Mishra, Advocate. + MAC.APP. 717/2016 & CM APPL. 39302/2021 NATIONAL INSURANCE CO LTD ..... Appellant Through: Mr. Pradeep Gaur & Ms. Sweta Sinha, Advocates (Through VC)…

COMMISSIONER OF INCOME TAX -4 vs. G.K. CONSULTANTS LIMITED.

Appeal stands disposed of in above terms

ITA/86/2015HC Delhi24 May 2016

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

…MAC.APP.86/2015 Page 1 of 5 $~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th February 2026 + MAC.APP. 86/2015 & CM APPL. 1394/2015 UNITED INDIA INSURANCE CO LTD .....Appellant Through: Mr. Pankaj Seth & Ms. Shruti Jain, Advs. versus SUNHERO BANO & ORS .....Respondents Thro…

PR. COMMISSIONER OF INCOME TAX-3 vs. DREAMLAND BUILD TECH P. LTD

The appeals stand disposed of with the above

ITA/286/2016HC Delhi02 May 2016

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

…and considering that the deceased was 34 years of age on the date of accident and was employed in a private capacity, future prospects at 40% are awarded. 31. In view of the principles laid down in United India Insurance Co. Ltd. v. Satinder Kaur, (2021) 11 SCC 780, compensation under the head of loss of love and affection shall be Nil, as the same is subsumed within loss of consortium. Compensation towards loss of consortium is awarded at Rs. 40,000/- each to four claimants (husband, two children, and mother), totaling Rs. 1,60,000/-. Further, Rs. 15,000/- is awarded towards Digitally Signed By:MANISH…

COMMISSIONER OF INCOME TAX -VIII vs. VANDANA GOYAL

ITA/92/2016HC Delhi01 Feb 2016

Bench: The Learned Tribunal, It Was The Case Of The Claimants, That Is The Respondent Nos.1 To 5 Herein, That On 13/14.10.2012, The Deceased Was Coming Back To Delhi From Digitally Signed By:Sunil Signing Date:16.11.2023 15:34:30 Signature Not Verified

…of 11 23. I find merit in the submission made. 24. In terms of the judgment of the Supreme Court in Pranay Sethi and Others (Supra), and as explained by United India Insurance Company Limited v. Satinder Kaur alias Satwinder Kaur and Others, (2021) 11 SCC 780, the claimants, that is, the respondent nos.1 to 5 are entitled to compensation towards non pecuniary heads under:- S.No. Particulars Amounts 1. Funeral Expenses Rs.15,000/- 2. Loss of Estate Rs.15,000/- 3. Loss of Consortium Rs.40,000x5= Rs.2,00,000/- Total Rs.2,30,000/- 25. Accordingly, the Impugned Award shall stand modif…

Commissioner of Income Tax-V, vs. M/s C. Eswar Reddy AND Co.,

Appeal stands disposed of with above directions

ITTA/453/2015HC Telangana22 Dec 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…MAC.APP. 453/2015 & MAC.APP. 14/2016 Page 1 of 11 $~9 & 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 10th March 2026 (9) + MAC.APP. 453/2015 & CM APPL. 9931/2015 NATIONAL INSURANCE CO LTD .....Appellant Through: Ms. Ridhima Gaur & Ms. Ring Baliyan, Advs. for Ms. Archana Gaur, Adv. for Insurance Co. versus GEETA TRIPATHI & ORS ...…

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