#Income Tax Evidence

The Bombay High Court ruled that income tax returns filed under the Income Tax Act, even if unsigned by tax authorities, are sufficient to establish the deceased’s income in motor accident claims - rejecting the insurer’s technical objection. This clarifies that the mere filing and acknowledgment by the IT department create a presumption of genuineness, significantly easing the burden on claimants and reinforcing ITRs as reliable evidence in dependency calculations under the MV Act.

Bombay High Court clarifies that only personal income from Income Tax Returns can be used to calculate compensation in motor accident claims, excluding HUF income.