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Supreme Court Partly Allows Appeal of Claimants in Motor Accident Case — Enhances Compensation by Including Prepaid License Fee in Deceased's Income. Income Tax Return Held as Primary Evidence for Determining Annual Income; Depreciation Not Considered as Income.

The appellants, heirs of Aranganathan who died in a motor accident on 25 May 2001, filed a claim under Section 166 of the Motor Vehicles Act, 1988 bef...

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High Court of Karnataka Enhances Compensation for Dependents of Deceased Cleaners in Workmen's Compensation Cases. Computation of monthly wages corrected to maximum under Section 4(1)(a) of Workmen's Compensation Act, 1926, leading to enhanced awards.

The judgment pertains to multiple appeals filed under Section 30(1) of the Workmen's Compensation Act, 1926, against the order dated 28-04-2009 passed...

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Bombay High Court Allows Appeal for Enhanced Compensation in Motor Accident Claim - Deceased Pan Shop Owner's Income Assessed at Rs.6,000 per Month with Multiplier of 18. Negligence of Driver Established; No Contributory Negligence; Compensation Enhanced to Rs.5,00,000.

The appeal arises from a judgment and award dated 2.1.2006 passed by the Motor Accident Claims Tribunal, Wardha in M.A.C.P. No.49 of 2003. The claiman...

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High Court of Gujarat Allows Insurance Company's Appeal in Motor Accident Claim — Reduces Compensation Due to Contributory Negligence. Tribunal's error in deducting only 10% instead of 20% contributory negligence corrected; compensation reduced accordingly.

The case arises from a motor accident claim petition filed by the legal heirs of the deceased who died in a collision between his car and a truck on 2...

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Bombay High Court Allows Assessee's Appeal on Proportional Increase of Advertisement Limit and Deductibility of Statutory Fund Transfer. Holds that Section 37(3A) limit must be proportionately increased for extended previous year and transfer to statutory storage fund is deductible under Section 37(1).

This judgment by the Bombay High Court addresses four questions of law referred by the Income Tax Appellate Tribunal under Section 256(1) of the Incom...