
Section 168 MV Act | Income Tax Returns Mandatory for Motor Accident Compensation; 1/4th Deduction for Four Dependents: HP HC
HP High Court rules that motor accident compensation must be calculated based on documented income tax returns, rejecting oral testimony. The court also clarifies that only 1/4th (not 1/3rd) of income should be deducted for personal expenses when four dependents exist, enhancing compensation to ₹24.67 lakh with 7.5% interest. This sets a precedent for evidence-based income assessment in tort claims.






















