documents to calculate the income and
the loss of dependency. They contend that the monthly income of the
5
deceased should be taken ... added.
12
Question (i) - addition to income for future prospects
10. Generally the actual income of the deceased less income tax should
be the starting
documentary evidence is led by the
claimants to prove the income of a deceased or injured as the case
may be, it is the minimum ... Minimum Wages Act, 1948 , which should be assessed as the income
of the deceased/injured or the rates fixed by the Deputy
Commissioner
follows:
Question (i) - addition to income for future prospects:
10. Generally the actual income of the deceased less income tax should be the starting point ... earning fixed income and has filed returns for different years showing different income viz., gross income of Rs.1,08,713/- for the assessment year
February 23, 1972, the ITO passed an assessment order determining the total income of the deceased at Rs. 1,50,410. In the assessment order ... death was also provided and the ITO was authorised to assess the total income of the deceased person as if the legal representative were
Tribunal erred in taking income shown in the income tax return, Ex.PW-5/4 as annual income of the deceased for the reason said ... basis of income tax return Ex.PW-5/4.
24. Income tax return, Ex.PW-5/4 shows the income of the deceased
Tribunal has rightly relied upon
the income certificate issued by the Talathi certifying that the
annual income of deceased Laxman was around ... Tribunal has blindly relied upon certificate of income
issued by the Talathi, certifying the income of deceased
Laxman. The Tribunal has not at all considered
extended so as to convert what is not his income into an income of the deceased. According to him, the Tribunal has erred in taking ... comply therewith, and the Income-tax Officer may proceed to assess the total income of the deceased person as if such executor, administrator or other
income, for the simple reason that at the time of
accident, such a claimant was not dependent upon the income
of the deceased / victim ... future loss of income. While awarding future
loss of income, the learned tribunal has assessed / considered
the income of the deceased at Rs.18000
made on this income,
without deducting income tax; the income tax was
required to be deducted from annual income of deceased
Ashok Kumar on account ... error in not deducting the income
tax from his annual or monthly income. Net income of
deceased from annual salary, at the time
dependency. Such income may have to be excluded and in the absence of any other income, the income of the deceased will have ... deriving any income from the firm of Padmavathi Commercials and that such income should be taken as the income of the deceased for the determination
