Compensation awarded by MACT not ‘income’ and cannot be subjected to TDS and Income Tax: Madras HC [Read Judgment]
8 years, 9 months ago

Compensation awarded by MACT not ‘income’ and cannot be subjected to TDS and Income Tax: Madras HC [Read Judgment]

Live Law  

In a very significant judgment, the Madras High Court has held that the compensation awarded by the Motor Accident Claims Tribunal to accident victims cannot be subjected to TDS and Income Tax since the compensation and the interest awarded therein does not fall under the term 'income' as defined under the Income Tax Act, 1961.Referring to a Himachal Pradesh High Court judgment wherein. In a very significant judgment, the Madras High Court has held that the compensation awarded by the Motor Accident Claims Tribunal to accident victims cannot be subjected to TDS and Income Tax since the compensation and the interest awarded therein does not fall under the term 'income' as defined under the Income Tax Act, 1961. Referring to a Himachal Pradesh High Court judgment wherein it had quashed circular issued by Income Tax Department ordering deduction of Income Tax the award amount and the interest accrued on the deposits made under the order of the Court in Motor Accident Cases, Justice M.V.Muralidaran said that purpose of granting compensation under the Motor Vehicles Act is to ameliorate the sufferings of the victims so that they may be saved from social evils and starvation, and that the victims get some sort of help as early as possible. We wonder how and under what provisions of law the Income Tax Authorities have treated the amount awarded or interest accrued on term deposits made in Motor Accident Claims Cases as income.” Referring to laws of foreign countries, the Court said “If we look at other jurisdictions like Australia, Unites States and United Kingdom, even there, the matters where a person has suffered an injury or there has been a loss of life and a compensation has been paid in lieu of that, then it has been held by the Courts that there cannot be any Tax deduction on such compensation.

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History of this topic

Andhra Pradesh High Court Lays Down Parameters For Disputing Negligence In Motor Vehicle Accident Claims Cases
1 week, 4 days ago

Andhra Pradesh High Court Lays Down Parameters For Disputing Negligence In Motor Vehicle Accident Claims Cases

Live Law  

A Single Judge Bench of the Andhra Pradesh High Court comprising Justice A. Hari Haranadha Sarma, while dealing with an appeal contesting the sustainability of an award and decree passed by the Additional District Judge-cum-Motor Accidents Claims Tribunal, Ongole, laid down certain advisory parameters to be followed in Motor Vehicle Accident claims cases while disputing negligence. The order of the …

Presumption As To Genuineness Weighs More In Favour Of Police Investigation Report Than Private Investigation: Andhra Pradesh High Court
1 week, 5 days ago

Presumption As To Genuineness Weighs More In Favour Of Police Investigation Report Than Private Investigation: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court has held that when the reliability of a private investigator's report in comparison to the official record of police investigation is examined, “presumption as to genuineness will weigh more in favour of the police investigation report.” Single Judge Justice A. Hari Haranadha Sarma was dealing with a case involving an appeal preferred by an insurance …

MV Act | 'Victim Deprived Of Compensation For Over 20 Yrs, Our System Responsible For Delay': Punjab & Haryana HC Awards ₹1.3 Crore As Damages
1 month, 1 week ago

MV Act | 'Victim Deprived Of Compensation For Over 20 Yrs, Our System Responsible For Delay': Punjab & Haryana HC Awards ₹1.3 Crore As Damages

Live Law  

Observing that the judicial system needs self-assessment as it was "responsible" for a delay of 24 years to decide "just compensation" to a road accident victim suffering pelvic fracture urethral injury, the Punjab and Haryana High Court has awarded the claimant Rs.1.3 Crores in compensation. The Court enhanced the compensation from Rs.7 lakhs awarded by the Tribunal to Rs.1.3 Crores …

Judges of MACT need training to properly assess functional disability based on nature of injuries: Karnataka High Court
1 month, 1 week ago

Judges of MACT need training to properly assess functional disability based on nature of injuries: Karnataka High Court

The Hindu  

The judges of the Motor Accident Claims Tribunals will have to be sensitised on the requirement of ascertaining functional disability, with reference to avocation of claimant, from the nature of physical disabilities caused due to injuries suffered in the accidents. “In umpteen numbers of judgments of the tribunals, it is observed that the nature of the injuries and the manner …

Average Income Of Previous Years No Basis For Compensation: Jharkhand HC Upholds Reliance On Deceased's Last Earned Salary In Accident Case
2 months, 1 week ago

Average Income Of Previous Years No Basis For Compensation: Jharkhand HC Upholds Reliance On Deceased's Last Earned Salary In Accident Case

Live Law  

The Jharkhand High Court, in its judgment delivered in a Miscellaneous Appeal, held that the average income of previous financial years cannot be the basis for computing compensation in motor accident claims. Sarla Verma and Ors vs Delhi Transport Corporation and Anr., which provides, “the deduction towards personal and living expenses of the deceased, should be one-third where the number …

Motor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme Court
2 months, 2 weeks ago

Motor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme Court

Live Law  

The Supreme Court, recently, while deciding a motor accident compensation claim case, observed that monthly income could be fixed after taking into account the tax returns. It reasoned that “Monthly income could be fixed taking into account the tax returns only if the details of payment of tax are appropriately brought into evidence so as to enable the Tribunal/Court to …

Motor Accident Leaves 7-Year-Old Girl Mentally Disabled: Supreme Court Enhances Compensation To Rs 50.8 Lakhs
3 months, 1 week ago

Motor Accident Leaves 7-Year-Old Girl Mentally Disabled: Supreme Court Enhances Compensation To Rs 50.8 Lakhs

Live Law  

The Supreme Court recently awarded Rs 50,87,000/- as compensation to a claimant for the mental and physical disabilities suffered by her due to a motor vehicle accident that occurred when she was just 7 years old. The Motor Accidents Claims Tribunal awarded a compensation of Rs.5,90,750 in 2009, which the Delhi High Court enhanced to Rs 11,51,000 in 2017. Instead …

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court
3 months, 2 weeks ago

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court

Live Law  

The Allahabad High Court has held that no substantial question of law arises in a case where no perversity can be shown in the order passed by the Income Tax Tribunal in appeal under Section 260A of the Income Tax Act, 1961. had passed orders without inquiries or verification and thus the present situation stood covered under Explanation 2 to …

Notional Income Of Ordinary Worker Must Be Determined Based On Fair Wages At Time Of Awarding Compensation: Kerala High Court
4 months, 1 week ago

Notional Income Of Ordinary Worker Must Be Determined Based On Fair Wages At Time Of Awarding Compensation: Kerala High Court

Live Law  

The Kerala High Court has observed that the notional income of an ordinary worker has to be fixed after considering the fair wages applicable at the time of calculating the compensation and not based on his earning capacity at the time of the accident. Justice Johnson John stated that earning less than fair wages at the time of the accident …

Motor Accident Compensation| Supreme Court Allows Compensation In Excess Of Claim On Payment Of Additional Court Fee
7 months, 2 weeks ago

Motor Accident Compensation| Supreme Court Allows Compensation In Excess Of Claim On Payment Of Additional Court Fee

Live Law  

Recently, the Supreme Court reiterated that there's no restriction upon the Motor Accident Claim Tribunal to award compensation exceeding the amount claimed by the claimant. The Court said that if the claimant is entitled to a higher amount than claimed, than he's entitled to be paid the actual compensation as determined by the court.The bench comprising Justices PS Narasimha. reported …

Direct Tax Cases Weekly Round-Up: 21 April To 27 April 2024
10 months, 3 weeks ago

Direct Tax Cases Weekly Round-Up: 21 April To 27 April 2024

Live Law  

Bombay High Court Case Title: PCIT Versus Tata Steel The Bombay High Court has held that Tata Steel is entitled to treat the contribution of Rs. Rajasthan High Court Case Title: The Income Tax Officer Versus Rajendra Prasad Vaish The Rajasthan High Court has held that for holding an assessee guilty of the offence of filing delayed income tax returns, …

Jeep owner to pay ₹40 lakh to accident victim’s family
11 months ago

Jeep owner to pay ₹40 lakh to accident victim’s family

Hindustan Times  

MUMBAI: The Motor Accident Claims Tribunal last week directed a pick-up jeep owner to pay ₹40 lakh to the family of a 30-year-old Thane resident who died in 2018 after the pick-up jeep rammed into his motor jeep on the Murbad-Kalyan Highway. The incident occurred around 8am on January 30 when Pradeepkumar Saroj reached Bapsai village in Thane district, a …

'Deceased Was Multi Tasking, Not Doing 9-5 Job' : Supreme Court Enhances Motor Accident Compensation
1 year ago

'Deceased Was Multi Tasking, Not Doing 9-5 Job' : Supreme Court Enhances Motor Accident Compensation

Live Law  

The Supreme Court recently enhanced the compensation in a motor accident claim after taking note of the fact that the deceased was deriving income from multiple jobs. Considering his age at the time of death as 52 years on the date of accident, the applicable multiplier would be as per the judgment of this Court in Sarla Verma and others …

Bombay High Court Quashes Income Tax Assessments Against Agriculturist And Rickshaw Driver For Improper Sanction
1 year, 4 months ago

Bombay High Court Quashes Income Tax Assessments Against Agriculturist And Rickshaw Driver For Improper Sanction

Live Law  

The Bombay High Court has quashed the income tax assessments for the assessment year 2016-2017 against agriculturists and rickshaw drivers for improper sanction.The bench of Justice K.R. The Bombay High Court has quashed the income tax assessments for the assessment year 2016-2017 against agriculturists and rickshaw drivers for improper sanction. The assessee challenged the income tax assessments for the assessment …

Motor Accident Claims - Social Status Of Deceased To Be Considered If There's No Definite Proof Of Income: Supreme Court
1 year, 6 months ago

Motor Accident Claims - Social Status Of Deceased To Be Considered If There's No Definite Proof Of Income: Supreme Court

Live Law  

The Supreme Court has reinstated an award originally granted by the Motor Accidents Claim Tribunal. More so in a circumstance, where the MACT had referred to the evidence available on record and then arrived at its conclusion, the re-appreciation of evidence by the High Court is without being sensitive to nature of lis before it.” The Supreme Court bench comprising …

Mumbai: Motor Accident Claims Tribunal awards Rs 1.36 cr compensation to kin of man killed in road accident
1 year, 6 months ago

Mumbai: Motor Accident Claims Tribunal awards Rs 1.36 cr compensation to kin of man killed in road accident

India TV News  

A family of a deceased who died in a road accident in Thane won a case in the Motor Accident Claims Tribunal in which the accused and his insurance company were ordered to provide compensation of more than Rs 1.36 crore to the petitioner. The deceased's family, including his wife, parents and sister, contended that the accident took place "due …

Tax Cases Weekly Round-Up: 12 March To 18 March, 2023
2 years ago

Tax Cases Weekly Round-Up: 12 March To 18 March, 2023

Live Law  

Supreme Court Case Title: Commercial Tax Officer Versus Neeraja Pipes Pvt. Gujarat High Court Case Title: Keenara Industries Private Limited Versus Income Tax Officer The Gujarat High Court has held that the reassessment notices were issued after the lapse of six years and are therefore time-barred. Case Title: Manishkumar Tulsidas Kaneriya Versus Assistant Commissioner Of Income Tax, Central 1, Rajkot …

Motor Accident Tribunal Should Grant ₹1 Lakh Compensation For Upto 10% Permanent Disability Suffered By Minor: Gujarat High Court Reiterates
2 years, 1 month ago

Motor Accident Tribunal Should Grant ₹1 Lakh Compensation For Upto 10% Permanent Disability Suffered By Minor: Gujarat High Court Reiterates

Live Law  

The Gujarat High Court recently modified the judgment and award granted by the Motor Accident Claims Tribunal on the ground that the tribunal had not complied with the directions issued by the Supreme Court, prescribing Rs. 1 lakh compensation for a minor who sustains upto 10% permanent disability in a motor accident. Dwivedi submitted that the said award granted by …

Motor Vehicles Act, 1988: All India High Courts Cases 2022
2 years, 2 months ago

Motor Vehicles Act, 1988: All India High Courts Cases 2022

Live Law  

LiveLaw reported almost 7,000 orders and judgments in 2022 from various High Courts across the country. Court May Increase Quantum Of Compensation In Motor Accident Claim, Irrespective Of Who Files Appeal: Bombay High Court Case Title : Manager, National Insurance Co.Ltd v Shri Nilesh Suresh Bhandari and ors Citation: 2022 LiveLaw 126 The Bombay High court recently dealt with an …

Liability To Deduct TDS Under Section 201 of Income Tax Act Is A Vicarious Liability, Which Ends With Discharge Of Principal Liability Of Recipient Of Income: ITAT
2 years, 4 months ago

Liability To Deduct TDS Under Section 201 of Income Tax Act Is A Vicarious Liability, Which Ends With Discharge Of Principal Liability Of Recipient Of Income: ITAT

Live Law  

The Mumbai bench of the Income Tax Appellate Tribunal has ruled that the liability to deduct tax at source under Section 201 read with Section 195 of the Income Tax Act, 1961, is a vicarious liability of the payer of an income and thus, the liability to deduct TDS ceases to exist when the primary liability of the recipient of …

Motor Accident Claims - Just Compensation Exceeding The Claimed Amount Can Be Awarded: Supreme Court
2 years, 6 months ago

Motor Accident Claims - Just Compensation Exceeding The Claimed Amount Can Be Awarded: Supreme Court

Live Law  

The Supreme Court observed that Motor Accident Compensation exceeding the claimed amount can be awarded.In the matter of compensation, the amount actually due and payable is to be awarded despite the claimants having sought for a lesser amount and the claim petition being valued at a lesser value, the bench comprising Justices observed.In this case, the Motor Accident Claims Tribunal …

Motor Accident Death | Compensation Must Balance Fiscal Conditions Of Country Where Deceased Earned & Place Where Kin Live: Gujarat High Court
2 years, 7 months ago

Motor Accident Death | Compensation Must Balance Fiscal Conditions Of Country Where Deceased Earned & Place Where Kin Live: Gujarat High Court

Live Law  

The Gujarat High Court recently enhanced the compensation granted by the Motor Accident Claims Tribunal to the kin of a deceased victim, who was earning in foreign currency prior to his death.The Bench comprising Justices AJ Desai and Mauna Bhatt relied on Supreme Court's decision in United India Insurance Co. Ltd. & ors. The Gujarat High Court recently enhanced the …

Courts and tribunals have to be alive to changing situations in awarding compensation in road accident cases: HC
2 years, 7 months ago

Courts and tribunals have to be alive to changing situations in awarding compensation in road accident cases: HC

The Hindu  

Observing that the courts and the tribunals will have to be alive to changing situations in awarding compensation in road accident cases, the High Court of Karnataka has said that it would result in grave injustice if notional income is calculated based on the parameters existed in 1992 to award compensation for the death occurred in 2013. Cost of living, …

Supreme Court Quarterly Digest 2022 - MOTOR ACCIDENT CASES (Jan- Mar)
2 years, 9 months ago

Supreme Court Quarterly Digest 2022 - MOTOR ACCIDENT CASES (Jan- Mar)

Live Law  

Motor Accident Compensation Claims - Enhanced the compensation payable to over Rupees 50 Lakhs in a motor accident case where appellant has been rendered paralysed for life after he met with an accident as a 5 year old boy in 2010 - The appellant is not able to move his both legs and had complete sensory loss in the legs, …

'Litigation Dragged To Court, Reflects Sorry State Of Affairs': Jharkhand High Court On Govt Dept's Failure To Satisfy Compensation Award
2 years, 10 months ago

'Litigation Dragged To Court, Reflects Sorry State Of Affairs': Jharkhand High Court On Govt Dept's Failure To Satisfy Compensation Award

Live Law  

The Jharkhand High Court recently expressed regret over a government department's failure to satisfy the compensation awarded to the kin of a motor accident victim, following her demise due to a mishap caused by the department's vehicle.Referring to State's Public Health Engineering Department, Justice Gautam Kumar Choudhary remarked,"The instant appeal reflects a sorry state of. The Jharkhand High Court recently …

MACT-Benefit Of Exemption From Payment Of Court Fees Can Be Claimed Only Before The Tribunals And Not On Appeals: Madras High Court
2 years, 10 months ago

MACT-Benefit Of Exemption From Payment Of Court Fees Can Be Claimed Only Before The Tribunals And Not On Appeals: Madras High Court

Live Law  

The Madras High Court bench of Justice P.T Asha recently held that the benefit of exemption from payment of Court Fees can be claimed only before the Motor Accident Tribunals and not on appeals before the court. The two issues that the court considered were whether the Provisions of Rule 24 of the Tamil Nadu Motor Vehicles Accident Claims Tribunal …

Claim U/s 163A Of MV Act Not Maintainable Against Owner/Insurer Without Third-Party Involvement When Injured Was Driving The Vehicle: Madras HC
3 years ago

Claim U/s 163A Of MV Act Not Maintainable Against Owner/Insurer Without Third-Party Involvement When Injured Was Driving The Vehicle: Madras HC

Live Law  

In a pertinent judgment, Madras High Court has underscored that the deceased/ injured in a motor accident claim must be a third party to maintain a claim under Section 163A of the Motor Vehicles Act, 1988. Asha noted that an application under Section 163A of the Act against the Insurance Company of the vehicle driven by the injured/ deceased himself/herself/themselves …

Motor Accident Claim | Offending Driver's Statement Can't Form Part Of Charge-Sheet: Gujarat High Court
3 years ago

Motor Accident Claim | Offending Driver's Statement Can't Form Part Of Charge-Sheet: Gujarat High Court

Live Law  

The Gujarat High Court has held that when proceedings against a driver are instituted for negligence causing a motor accident, then such driver's statements cannot form part of the charge sheet filed against him. "The copy of charge-sheet filed against the driver of the offending vehicle – Truck and the fact that he is prosecuted in the Court of law, …

Whether Interest On Compensation For Motor Accident Claims Exigible To Tax & Is Insurance Company Required To Deduct Tax At Source?, Rajasthan HC Refers To Larger Bench
3 years, 1 month ago

Whether Interest On Compensation For Motor Accident Claims Exigible To Tax & Is Insurance Company Required To Deduct Tax At Source?, Rajasthan HC Refers To Larger Bench

Live Law  

The question whether interest on compensation for motor accident claims exigible to tax and resultantly, is insurance company required to deduct tax at source while making such payment to the claimants has been referred to the larger bench by the division bench of Rajasthan High Court. Chief Justice Akil Kureshi and Justice Uma Shanker Vyas, ordered, "Under the circumstances reference …

Legal Representatives Entitled To Motor Accident Claim: Delhi HC Upholds Compensation Given To Children From Deceased's First Marriage
3 years, 1 month ago

Legal Representatives Entitled To Motor Accident Claim: Delhi HC Upholds Compensation Given To Children From Deceased's First Marriage

Live Law  

Reiterating that legal representatives of a person are entitled to motor accident claim, the Delhi High Court has upheld the compensation given to two children from the deceased's first marriage. "In so far as the grant of compensation under non pecuniary head is concerned, reference may be had to the judgment of the Supreme Court in Gujarat State Road Transport …

Motor Accident Compensation: Claimant Entitled To Future Loss Of Income Proportionate To Extent Of Disability Though There Is No Total Loss Of Income - Bombay High Court
3 years, 1 month ago

Motor Accident Compensation: Claimant Entitled To Future Loss Of Income Proportionate To Extent Of Disability Though There Is No Total Loss Of Income - Bombay High Court

Live Law  

The Bombay High Court observed that while determining the compensation that the applicant would be entitled to on account of loss of future earnings, even if the applicant has not suffered total loss of income due to permanent disability. The Bombay High Court was hearing an appeal from an impugned judgement of the Motor Accidents Claims Tribunal, Palghar which had …

Supreme Court Dismisses PIL Challenging TDS Deduction For Interest On MACT Award
3 years, 3 months ago

Supreme Court Dismisses PIL Challenging TDS Deduction For Interest On MACT Award

Live Law  

Noting that a challenge of this nature would have to be brought before the Court by a person aggrieved, the Supreme Court has dismissed a writ petition which sought to challenge the validity of Section 194A of the Income Tax Act 1961 under which tax is deducted at source on the interest payable under an award of the Motor Accident …

Motor Accident Claims - Potential To Earn Can Be Considered To Determine Compensation If There Is No Evidence For Actual Income : Supreme Court
3 years, 3 months ago

Motor Accident Claims - Potential To Earn Can Be Considered To Determine Compensation If There Is No Evidence For Actual Income : Supreme Court

Live Law  

The Supreme Court has held that even if there is no evidence on record of actual income, deceased person's potential to earn can be considered while considering insurance claims in motor accidents matter. The Motor Accidents Claims Tribunal, Ranchi in its judgement assessed the "future loss of income" of the deceased at Rs.20,000/month and on that basis arrived at a …

Sec 163A MV Act -Fixing Rs 15,000 Per Annum As Notional Income For Non-Earning Members Not Reasonable As Schedule II Not Yet Amended : Supreme Court
3 years, 4 months ago

Sec 163A MV Act -Fixing Rs 15,000 Per Annum As Notional Income For Non-Earning Members Not Reasonable As Schedule II Not Yet Amended : Supreme Court

Live Law  

While dealing with a civil appeal preferred by appellant claimants aggrieved by the High Court of Jharkhand, Ranchi's judgement the Supreme Court observed that despite repeated directions, Schedule-II of the Motor Vehicles Act, 1988 has not been amended yet.The bench of Justices R Subhash Reddy and Hrishikesh Roy in Kurvan Ansari alias Kurvan Ali & Anr. While dealing with a …

Motor Accident Claim Petition Does Not Abate On Death Of Injured Claimant: Supreme Court
3 years, 7 months ago

Motor Accident Claim Petition Does Not Abate On Death Of Injured Claimant: Supreme Court

Live Law  

The Supreme Court observed that a motor accident claim petition does not abate even after the death of the injured claimant.The right to sue survive to his heirs and legal representatives in so far as loss to the estate is concerned, the bench comprising Justices Navin Sinha and R. Subhash Reddy.The court added that the loss of estate would include …

HC enhances motor accident compensation ₹1.5 crore
3 years, 11 months ago

HC enhances motor accident compensation ₹1.5 crore

The Hindu  

The Madras High Court on Wednesday enhanced from ₹18.43 lakh to ₹1.5 crore, the motor accident compensation awarded by a tribunal to a young woman dentist, who was knocked down from her two-wheeler and run over by a Metropolitan Transport Corporation bus on April 18, 2013. The balance amount of ₹30 lakh awarded towards future medical expenses should be deposited …

Madras HC Issues Guidelines For Settlement Of Just Accident Compensation Under MV Act [Read Order]
4 years, 6 months ago

Madras HC Issues Guidelines For Settlement Of Just Accident Compensation Under MV Act [Read Order]

Live Law  

In order to minimize false claims and illegal practices in the matter of settlement of accident claims, the Madras has on Wednesday issued detailed guidelines for the settlement of just compensation. The insurance company had approached the High Court against an order of the Claims Tribunal granting compensation to the Respondent-victim, stating that the very factum regarding the accident was …

Fundamental Duty Of Motor Accident Claims Tribunal To Arrive At A Conclusion And Award Just Compensation: Bombay HC [Read Judgment]
5 years, 5 months ago

Fundamental Duty Of Motor Accident Claims Tribunal To Arrive At A Conclusion And Award Just Compensation: Bombay HC [Read Judgment]

Live Law  

The Bombay High Court recently observed that it is the fundamental duty of Motor Accident Claims Tribunal to arrive at a proper conclusion and award just compensation. The court concluded that a 'cryptic judgment' passed by MACT deserves remand and allowed an appeal filed by the Oriental Insurance Company Ltd. Justice Vibha Kankanwadi of Aurangabad bench set aside a judgment …

Income Tax Cannot Be Levied On Interest From Motor Accident Compensation : Bombay HC [Read Judgment]
5 years, 7 months ago

Income Tax Cannot Be Levied On Interest From Motor Accident Compensation : Bombay HC [Read Judgment]

Live Law  

In a significant judgment, the Bombay High Court has held that interest awarded on compensation in motor accident cases is not 'income' and therefore not liable to be taxed under the Income Tax Act 1961. Shah filed the petition seeking Court's opinion whether income tax department was justified in taking away 30% of the interest on the compensation amount which …

Plea to scrap TDS on compensation to accident victims
5 years, 11 months ago

Plea to scrap TDS on compensation to accident victims

Live Mint  

A petition was filed in the Delhi High Court on Monday seeking quashing of a provision which mandates deduction of tax on the interest accrued upon the award or compensation granted by Motor Accident Claim Tribunal to the accident victims. The plea was filed by advocate Amit Sahni, who has sought quashing of Section 194A of the Income Tax Act, …

Reimbursement Received Under A Medical Claim Policy Cannot Be Deducted From Compensation Under Motor Vehicles Act: Bombay HC [Read Judgment]
6 years ago

Reimbursement Received Under A Medical Claim Policy Cannot Be Deducted From Compensation Under Motor Vehicles Act: Bombay HC [Read Judgment]

Live Law  

The Bombay High Court recently held that the reimbursement received under a medical claim policy cannot be deducted from compensation payable under Motor Vehicles Act. The court was hearing a first appeal filed by Royal Sundaram, challenging an order passed by the Motor Accident Claims Tribunal. The appellant inter-alia assailed the Award passed by the MACT on the ground that …

Motor Accident Claims: No Restriction In Awarding Compensation Exceeding The Amounts Claimed By Claimants, Says SC [Read Judgment]
6 years, 3 months ago

Motor Accident Claims: No Restriction In Awarding Compensation Exceeding The Amounts Claimed By Claimants, Says SC [Read Judgment]

Live Law  

‘The function of the Tribunal or Court under Section 168 of the Motor Vehicles Act, 1988 is to award “just compensation”. ‘There is no restriction to award compensation exceeding the amount claimed by the claimants, the Supreme Court has held.Father, wife and two children of one Ismail, who died in a motor accident, had claimed a total compensation of Rs. …

Motor Accident Claims: No Restriction In Awarding Compensation Exceeding The Amounts Claimed By Claimants, Says SC [Read Judgment]
6 years, 3 months ago

Motor Accident Claims: No Restriction In Awarding Compensation Exceeding The Amounts Claimed By Claimants, Says SC [Read Judgment]

Live Law  

‘The function of the Tribunal or Court under Section 168 of the Motor Vehicles Act, 1988 is to award “just compensation”. ‘There is no restriction to award compensation exceeding the amount claimed by the claimants, the Supreme Court has held.Father, wife and two children of one Ismail, who died in a motor accident, had claimed a total compensation of Rs. …

Motor Accident Claims: Salary Certificate Not The Only Basis For Assessing Income Of the Deceased For Calculating Compensation [Read Judgment]
6 years, 8 months ago

Motor Accident Claims: Salary Certificate Not The Only Basis For Assessing Income Of the Deceased For Calculating Compensation [Read Judgment]

Live Law  

‘There is nothing in the law which requires the Tribunal to assess the income of the deceased only on the basis of a salary certificate for arriving at a just and fair compensation to be paid to the claimants for the loss of life.’The Supreme Court in United India Insurance Co Ltd v Indiro Devi has held that salary certificate …

Motor Accident Claims: Salary Certificate Not The Only Basis For Assessing Income Of the Deceased For Calculating Compensation [Read Judgment]
6 years, 8 months ago

Motor Accident Claims: Salary Certificate Not The Only Basis For Assessing Income Of the Deceased For Calculating Compensation [Read Judgment]

Live Law  

‘There is nothing in the law which requires the Tribunal to assess the income of the deceased only on the basis of a salary certificate for arriving at a just and fair compensation to be paid to the claimants for the loss of life.’The Supreme Court in United India Insurance Co Ltd v Indiro Devi has held that salary certificate …

Proceedings Before Motor Accident Cases Tribunal Are Inquisitorial In Nature: Calcutta HC [Read Judgment]
6 years, 10 months ago

Proceedings Before Motor Accident Cases Tribunal Are Inquisitorial In Nature: Calcutta HC [Read Judgment]

Live Law  

The Calcutta High Court recently held that proceedings before the Motor Accident Cases Tribunal are inquisitorial in nature.The Bench comprising Justice Protik Prakash Banerjee and Justice Dipankar Datta explained, ". The Calcutta High Court recently held that proceedings before the Motor Accident Cases Tribunal are inquisitorial in nature. With regard to the liability fastened on the scooter driver, the Court …

An Employee met with an Accident cannot claim Compensation under both MV Act and Workmen's Compensation Act; Uttarakhand HC [Read Judgment]
8 years, 9 months ago

An Employee met with an Accident cannot claim Compensation under both MV Act and Workmen's Compensation Act; Uttarakhand HC [Read Judgment]

Live Law  

Uttarakhand High Court has recently held that a person, who met with accident, in any manner, being an employee, then he may claim compensation under either Motor Vehicles Act or Workmen's Compensation Act but he cannot be at liberty to claim such compensation under both the Acts.Justice Servesh Kumar Gupta has dismissed an Appeal filed by Dalbir Lal who already …

Compensation awarded by MACT not ‘income’ and cannot be subjected to TDS and Income Tax: Madras HC [Read Judgment]
8 years, 9 months ago

Compensation awarded by MACT not ‘income’ and cannot be subjected to TDS and Income Tax: Madras HC [Read Judgment]

Live Law  

In a very significant judgment, the Madras High Court has held that the compensation awarded by the Motor Accident Claims Tribunal to accident victims cannot be subjected to TDS and Income Tax since the compensation and the interest awarded therein does not fall under the term 'income' as defined under the Income Tax Act, 1961.Referring to a Himachal Pradesh High …

Married kin cannot be deprived of accident compensation: HC
9 years ago

Married kin cannot be deprived of accident compensation: HC

Deccan Chronicle  

Madurai: The Madras High Court today held that excluding married daughters and siblings of those who succumb in motor accidents from claiming compensation for the death would be against the object of the Motor Vehicles Act. Dismissing an appeal filed by an insurance company challenging the order of a Motor Accident Claims Tribunal in Kumbakonam to grant compensation to a …

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