Supreme Court of India
New India Assurance Co. Ltd. v. Kamlesh and Others.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that there could be no deduction made even while computing the loss of income from the last drawn pay; for income tax.
Judgment, page 11
From the headnote
Issue for Consideration Matter pertains to the correctness of the order passed by the High Court, enhancing the compensation to Rs.45,14,986/- and directing deduction of half of the compensation under the Rules of 2006, i.e. Rs.21,67,704/- out of the total compensation. Headnotes† Motor Vehicles Act, 1988 – Haryana Compensation Assistance to the Dependents of Deceased Government Employees Rules, 2006 – Compensation – Deduction in respect to the financial assistance under 2006 Rules, if to be deducted from the total compensation – Deceased succumbed to injuries sustained in motor accident –
Authorities it was built on
- 2017 National Insurance Company Limited v. Pranay Sethi and Ors.
- 1998 Mrs. Helen C. Rebello and Ors. v. Maharashtra State Road Transport Corporation and Anr.
- 1992 Regional Director, E.S.I. Corpn. and Anr. v. Francis De Costa and Anr.
- 2016 Reliance General Insurance Co. Ltd. v. Shashi Sharma & Ors.
- 2020 The New India Assurance Company Limited v. Smt. Somwati and Others
- 1997 Western India Plywood Ltd. v. Shri. P. Ashokan
- 2009 National Insurance Company Ltd. v. Hamida Khatoon and Ors.
- 2025 New India Assurance Co. Ltd. v. Smt. Sunita Sharma and Ors.
- 2018 Sebastiani Lakra & Ors. v. National Insurance Company Ltd. & Anr.
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