S Vishnu Ganga vs Oriental Insurance Company Limited – Motor Accident Compensation – Income Tax Returns – 2025 INSC 123

Motor Accident Compensation – Income Tax Returns are reliable evidence to assess the income of a deceased. (Para 11)

Summary: Supreme Court restores MACT award and sets aside HC judgment that had reduced compensation- Merely because the appellants (claimants) stepped into the shoes of the deceased, by such factum itself, the appellants would not be capable of running the Mill. It would be of relevance as to whether due to their lack of experience and maturity, real/expected downfall in the profitability of the firm or the business would ensue. Such factor, while considering a claim pertaining to loss of future income/earnings, would have to be dealt with.