the death of a 27 year old Bachelor, in favour of his parents and brothers is highly excessive and unsustainable. The Tribunal has erred in taking the income of the deceased at Rs.23,096/-, in the absence of any specialist graduation in accountancy or managerial qualification like chartered accountant or MBA against the offer of appointment Ex.P.8. Further, the Tribunal has erred in deducting 1/4th for personal expenses instead of 50% when the deceased was a bachelor. The learned counsel further pleaded that the Tribunal ought to have rejected the pay slip for the month of March 2012 for Rs.23,096/- not upto the time of accident on 18.11.2012, in the absence of Form 16 A TDS Certificate, income tax returns, any statement of account from the bank reflecting the income. Further, according to him, the Tribunal ought to have deducted 30% towards income tax, considering the one time lumpsum payment of compensation for the relevant assessment year. Hence, the learned counsel for the appellant has sought for allowing of the Civil Miscellaneous Appeal.