TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) whether the deduction from the deceased's income towards personal expenses should be reduced from one-half to one-third; (ii) whether the rate of interest awarded by the Tribunal could be interfered with in the appeal.
Issue (i): The percentage of deduction towards personal expenses is not governed by any rigid or universal formula and depends on the facts of each case. In the present case, the deceased was a bachelor and the circumstances warranted a reassessment of the contribution available to the parents. The multiplier adopted was not disturbed, but the deduction for personal expenses was found excessive on the special facts.
Conclusion: The deduction towards personal expenses was reduced to one-third of the monthly income, in favour of the appellants.
Issue (ii): The rate of interest was not challenged before the High Court, and no basis was made out for appellate interference for the first time before the Supreme Court. In the absence of such challenge below, the award of interest was left undisturbed.
Conclusion: No interference was made with the rate of interest; this issue was decided against the appellants.
Final Conclusion: The compensation was modified only to the extent of reducing the deduction for personal expenses, while the award of interest and the remaining components of the Tribunal's determination were maintained.
Ratio Decidendi: Deduction towards personal expenses in a motor accident claim depends on the facts of the case and cannot be fixed by a rigid formula, and an issue not challenged before the High Court ordinarily will not be entertained for the first time in further appeal.
TaxTMI 
TaxTMI 
