Case Law Analysis
|Madhya Pradesh High Court
Income Tax Returns Admissible as Primary Evidence for Deceased's Income in Motor Accident Claims | MP HC
The Madhya Pradesh High Court has ruled that Income Tax Returns filed by the deceased are reliable and sufficient evidence to determine income for compensation under the Motor Vehicles Act, 1988, overturning the Tribunal's reliance on speculative earnings. This sets a critical precedent for claimants across India, ensuring fairer compensation by recognizing formal tax filings over arbitrary income estimates.