Supreme Court and High Court Weekly Round-Up
This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the...
![Amputation of Right Hand due to Accident Caused by UPSRTC Resulted in Appointing Driver: Delhi HC upholds MACT Order Granting Compensation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Amputation-of-Right-Hand-Accident-Caused-by-UPSRTC-Appointing-Driver-Delhi-High-Court-MACT-Compensation-taxscan.jpg "Amputation of Right Hand due to Accident Caused by UPSRTC Resulted in Appointing Driver: Delhi HC upholds MACT Order Granting Compensation [Read Order]")
![Documentary Evidence is Sufficient for Claim of Income in ITR: Delhi HC Dismisses UPSRTC Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Documentary-Evidence-Sufficient-for-Claim-ITR-Delhi-HIGH-COURT-UPSRTC-Writ-Petition-TAXSCAN.jpg "Documentary Evidence is Sufficient for Claim of Income in ITR: Delhi HC Dismisses UPSRTC Writ Petition [Read Order]")
![No Material to Challenge Interest on Compensation to Deceased Person: Delhi HC directs Oriental Insurance Company to pay Interest on Compensation from the Date of Filing To Realization of Compensation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Material-Challenge-Interest-Compensation-to-Deceased-Person-Delhi-High-Court-Oriental-Insurance-Company-Interest-on-Compensation-Date-of-Filing-Realization-of-Compensation-taxscan.jpg "No Material to Challenge Interest on Compensation to Deceased Person: Delhi HC directs Oriental Insurance Company to pay Interest on Compensation from the Date of Filing To Realization of Compensation [Read Order]")
![Father of Deceased Person can be treated as Dependent even though he lives Separately: Delhi HC upholds Deduction Towards personal expense [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Deceased-Person-Dependent-lives-Separately-Delhi-High-Court-Deduction-personal-expense-taxscan.jpg "Father of Deceased Person can be treated as Dependent even though he lives Separately: Delhi HC upholds Deduction Towards personal expense [Read Order]")
Delhi HC Sets Aside Deduction of Tax Exempted Allowance in Insurance Amount Awarded By MACT [Read Order]
The Delhi High Court set aside the deduction of tax exempted allowance in the insurance amount awarded by the Motor Accidents Claims Tribunal (MACT). United India Insurance Co Ltd, the appellant...
![Delhi HC Sets Aside Deduction of Tax Exempted Allowance in Insurance Amount Awarded By MACT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Delhi-High-Court-Deduction-of-Tax-Allowance-Insurance-Amount-Awarded-MACT-taxscan.webp "Delhi HC Sets Aside Deduction of Tax Exempted Allowance in Insurance Amount Awarded By MACT [Read Order]")
Delhi HC upholds Loss Dependency Calculated by MACT as Every Police Person Entitled to 13 Months Annual Salary As per Govt Circular
The Delhi High Court in a recent case upheld the loss dependency calculated by the Motor Accidents Claims Tribunal(MACT) as every police person is entitled to 13 month’s annual salary as per the...
Setback to Oriental Insurance Company: Calcutta HC upholds MACT Compensation Assessment after Statutory Deduction of ITR [Read Order]
In a major setback to the Oriental Insurance Company Limited, the appellant, a Single Bench of the Calcutta High Court upheld Motor Accidents Claims Tribunal (MACT) compensation assessment after...
![Setback to Oriental Insurance Company: Calcutta HC upholds MACT Compensation Assessment after Statutory Deduction of ITR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Oriental-Insurance-Company-Calcutta-HC-MACT-ITR-TAXSCAN.jpg "Setback to Oriental Insurance Company: Calcutta HC upholds MACT Compensation Assessment after Statutory Deduction of ITR [Read Order]")
Gross Income can be determined on the basis of ITR: Calcutta HC revises Insurance Compensation in Accident Case [Read Order]
The Calcutta High Court Bench of Justice Bibhas Ranjan De has recently held that, Income Tax Returns are admissible for determination of income of Motor Accident Claim cases. Claimant disclosed...
![Gross Income can be determined on the basis of ITR: Calcutta HC revises Insurance Compensation in Accident Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Gross-Income-can-be-determined-on-the-basis-of-ITR-Calcutta-HC-revises-Insurance-Compensation-in-Accident-Case-TAXSCAN.jpg "Gross Income can be determined on the basis of ITR: Calcutta HC revises Insurance Compensation in Accident Case [Read Order]")
Compensation of MACT shall not come under the ambit of ‘Income’, TDS cannot be deducted for Compensation; Madras HC [Read Judgment]
In a landmark ruling, the Madras High Court held that TDS cannot be deducted from Compensations that has been awarded by Motor Accidents Claims Tribunal(MACT). The Court was considering the question...
