#Binding Precedent

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Jan 29, 2026 • 06:52 PM

Multiplier and Future Prospects in Motor Accident Claims | Apex Court Guidelines Bind Tribunals : Madhya Pradesh High Court

Madhya Pradesh High Court clarifies that tribunals must apply 15 multiplier and 40% future prospects for 40-year-old claimants with 50% disability, per *Sarla Verma* and *Pranay Sethi*.

Section 153 Limitation Applies to Final Assessment Under Section 144C | Madras High Court Ratio Binding in Absence of Stay : Income Tax Appellate Tribunal Delhi

Case Law Analysis

Jan 22, 2026 • 05:15 PM

Section 153 Limitation Applies to Final Assessment Under Section 144C | Madras High Court Ratio Binding in Absence of Stay : Income Tax Appellate Tribunal Delhi

ITAT Delhi holds that final assessment under Section 144C must comply with Section 153 time limits; Madras High Court's Roca Bathroom ratio is binding absent stay or contrary precedent.

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#Binding Precedent

Multiplier and Future Prospects in Motor Accident Claims | Apex Court Guidelines Bind Tribunals : Madhya Pradesh High Court

Section 153 Limitation Applies to Final Assessment Under Section 144C | Madras High Court Ratio Binding in Absence of Stay : Income Tax Appellate Tribunal Delhi

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