Future prospects – While determining the income, an addition of 50% of actual salary to the income of the deceased towards future prospects, where the deceased had a permanent job and was below the age of 40 years, should be made -- Addition should be 30%, if the age of the deceased was between 40 to 50 years -- In case the deceased was between the age of 50 to 60 years, the addition should be 15% -- Actual salary should be read as actual salary less tax.

(SC) Decided on: 31.10.2017

Future prospects -- As a rule of thumb, -- an addition of 50% of actual salary to the actual salary income of the deceased towards future prospects, where the deceased had a permanent job and was below 40 years [where the annual income is in the taxable range, the words ‘actual salary’ should be read as ‘actual salary less tax’] -- Addition should be only 30% if the age of the deceased was 40 to 50 years. -- There should be no addition, where the age of deceased is more than 50 years. -- Though the evidence may indicate a different percentage of increase, it is necessary to standardize the addition to avoid different yardsticks being applied or different methods of calculations being adopted.

(SC) Decided on: 15.04.2009