Vimal Kanwar v. Kishore Dan

Shri Muninaga Reddy vs. The Asst. Commissioner of Income-Tax

The appeals are disposed of

Bench: P.S.DINESH KUMAR,JAYANT PATEL

…ur attention has been invited to Ex.P4 i.e., an offer by another company by which the deceased was offered salary of Rs.12,01,376/-. It is further submitted that in view of law laid down by the Supreme Court in ‘VIMAL KANWAR Vs. KISHORE DAN & ORS’, (2013) 7 SCC 476, the tax deducted at source has to be taken into account while assessing the income of the deceased. It is also submitted that the amount of compensation deserves to be enhancement suitably. 9. We have considered the submissions made by learned counsel on both the sides and have perused the record. The only issue which arises of…

The Commissioner of Income Tax III Hyderabad vs. M/s. Vasant Organics Private Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

The Commissioner of Income Tax-I vs. V. Radaha Krishna

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Late Smt. Hoorjahan Begum vs. Tghe Income Tax Officer

Bench: RAMESH RANGANATHAN,S.RAVI KUMAR

Commissioner of Income Tax-V vs. Sri vittal Krishna Conjeevaram

Appeal is allowed in part and the impugned award is modified to the

…y advantage by getting compassionate appointment only on account of Motor accidental death. This issue has been considered and decided by the Hon'ble Supreme Court in the matter of Vimal Kanwar & Others v. Kishore Dan & Others reported in (2013) 7 SCC 476 and held thus (Paragraphs 20 and 21), which is reproduced below: “20. The second issue is “whether the salary receivable by the claimant on compassionate appointment comes within the periphery of the Motor Vehicles Act to be termed as 'pecuniary advantage' liable for deduction”. 21. “Compassionate appointment” can be one of the conditio…