No presumptive deduction of tax from salary when salary linked compensation is awarded by MACT - SC

IT: Where there was no proof that income-tax payable by deceased was not deducted at source by employer, it was to be presumed that salary paid to deceased was paid by deducting income tax on estimated income of deceased and, therefore, no amount was to be deducted from salary of deceased towards income tax for calculating compensation under Motor Vehicles Act