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United India Insurance Co. Ltd. vs. Smt. Lalita Fothedar & Ors.

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Motor Accident Claims–Income Tax Deduction–Plea of appellant that the deceased was a salaried person, therefore, the further deduction of income tax on the total amount of compensation ought to be made–Plea is misconceived as once the income tax is deducted at source while making payment of the salary to the deceased employee, no law requires deduction of the income tax again on the amount of compensation.