Vimal Kanwar "," Others vs Kishore Dan "," Others

Authority: Supreme Court Date: 2011-04-06 Section: 147, 148 Acts: Motor Vehicles Act, Income Tax Act 1961 Result: Assessee Citation: (2013) 85 CCH 069 ISCC (2013) 354 ITR 95 (SC) : (2013) 259 CTR (SC) 420 : (2013) 216 TAXMAN 300 (SC) Justices: G. S. SINGHVI"," SUDHANSU JYOTI MUKHOPADHAYA, JJ. Appeal No: CIVIL APPEAL NO.5513 OF 2012 (arising out of SLP(C)No.6367 of 2012)
Whether Provident Fund, Pension and Insurance receivable by claimants are 'pecuniary advantages' liable for deduction under Motor Vehicles Act --- Held No; Whether salary from compassionate appointment is 'pecuniary advantage' liable for deduction --- Held No; Whether income tax is liable to be deducted for compensation determination under Motor Vehicles Act --- Held Yes, but only if evidence shows tax was not deducted at source; Whether compensation awarded was just and proper --- Held No, requires recalculation with proper methodology.

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