8. Be that as it may, the Tribunal has fixed the income as Rs.6,500/-, following the ratio of this Court in the case of Andal and others Vs. Avinav Kannan reported in 2019(1) TN MAC 54(DB), wherein, this Court had fixed the notional income as per the Cost of Inflation Index issued by the Central Board of Direct Tax. Thus, the Trial Court arrived at the notional income as Rs.13,302/- (6500 x 264/129=13,302/-). Since, the claim petitioners had claimed Rs.12,000/-, the Tribunal has granted salary as claimed by the claim petitioners, future prospects at 40% (i.e., 12,000x40/100 = 4,800/-), totalling (i.e.,12,000+4,800=16,800 per month), annually as Rs.2,01,600/-. Further, 50% deduction was made viz., 1,00,800/- (2,01,600x50/100). As per Sarla Varma & Others Vs. Delhi Transport Corporation reported in 2009 (6) SCC 121, b y applying Multiplier 18, the total loss of dependency to the claim petitioners was arrived at Rs.18,14,400/- (i.e., 1,00,800 x 18 = 1814400). Furthermore, the Trial Court has granted Rs.15,000/- towards Loss of estate, Rs.15,000/towards Funeral expenses and Rs.80,000/- (40,000/- each), towards loss of love