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National Insurance Company Ltd vs Indira Srivastava & Ors on 12 December, 2007

We take note of the fact that to arrive at the figure of Rs.3,335=00 as market rental value, the Tribunal has merely relied upon the opinion expressed by the Lieutenant Colonel in his letter, which is referred to above. On a mere opinion, the Tribunal could not have reached to the conclusion that the claimants have been deprived of the benefit of House Rent Allowance to the tune of Rs.3,335=00.
Supreme Court of India Cites 13 - Cited by 309 - S B Sinha - Full Document

Abati Bezbaruah vs Dy. Director General Geological Survey ... on 14 February, 2003

"In Kerala SRTC v.Susamma Thomas, (1994)2 SCC 176, this Court increased the income by nearly 100%, in Sarla Dixit v.Balwant Yadav, (1996)3 SCC 179, the income was increased only by 50% and in Abati Bezbaruah v. Geological Survey of India, (2003)3 SCC 148, the income was increased by a mere 7%. In view of the imponderables and uncertainties, we are in favour of adopting as a rule of thumb, an addition of 50% of actual salary to the actual salary income of the deceased towards future prospects, where the deceased had a permanent job and was below 40 years. (Where the annual income is in the taxable range, the words 'actual salary' should be read as 'actual salary less tax'). The addition should be only 30% if the age of the deceased was 40 to 50 years. There should be no addition, where the age of the deceased is more than 50 years. Though the evidence may indicate a different percentage of increase, it is necessary to standardise the addition to avoid different yardsticks being applied or different methods of calculation being adopted. Where the deceased was self-employed or was on a fixed salary (without provision for annual increments, etc.), the courts will usually take only the actual income at the time of death. A departure therefrom should be made only in rare and exceptional cases involving special circumstances."
Supreme Court of India Cites 6 - Cited by 539 - S B Sinha - Full Document
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