9.The claimants have filed Ex.P12 to Ex.P14, Ex.P16 and Ex.P17 to prove the income. As per the IT returns filed by the deceased for the year 2012-2013, the income of the deceased is Rs.1,57,000/- (Rupees One Lakh and Fifty Seven Thousand only). No other documents regarding the ownership of the generators, R.C. for running the business were produced on the side of the claimant. There was no supporting documents to prove the IT returns. IT returns were marked through P.W.5, the Officer from the IT department. But the income from a business is not constant and as such, IT returns cannot be a conclusive proof for fixing the income. The Tribunal has fixed the monthly income as Rs.6,000/- (Rupees Six Thousand only). The Tribunal failed to consider the future prospects. Including 40% future prospects, a sum of Rs.8,400/- (Rupees Eight Thousand and Four Hundred only) is taken for consideration to fix the loss of income. The age of deceased as claimed by the claimant is 32 years and hence, multiplier '17' is to be applied. After deducting 1/4th towards personal expenses, the loss of income is fixed as Rs.12,85,200/-.