PUSHPA GUPTA Vs. MUNNA LAL

JUDGEMENT

(1.) THE Appeal is for enhancement of compensation of RS. 39,35,800/- awarded for the death of Anil Kumar Gupta who died in a motor accident which occurred on 04.07.2010.

(2.) IT is urged by the learned counsel for the Appellants that the deceased was working as a Farm Technician in Indian Agricultural Research Institute, Pusa, New Delhi. He was a meritorious employee and had very good future prospects. The Claims Tribunal erred in making lumpsum calculation towards the income tax. Future prospects ought to have been granted more than 30% as this would fall under an exception to Sarla Verma (Smt.) & Ors. v.Delhi Transport Corporation & Anr., (2009) 6 SCC 121.

(3.) THE payment of House Rent Allowance made to an employee would be treated as tax free. Normally, this amount is spent for the purpose of providing housing to the deceased employee and to the members of his family.