United India Insurance Co. Ltd. vs Indiro Devi .

The Supreme Court upheld the High Court's decision to base compensation on the deceased's income tax returns rather than the salary certificate, emphasizing that the income tax records provided a more accurate reflection of the deceased's earnings. The Court noted that the Tribunal's reliance on the salary certificate was flawed due to contradictions in income evidence. The Court affirmed the High Court's award of Rs. 44,03,980/- with interest, establishing that future prospects and proper deductions must be considered in compensation calculations under the Motor Vehicles Act.