than that. However, still being reasonable, the Insurance Company did not prefer any appeal. Page 8 of 1412. Heard learned counsel for the parties and perused the relevant materials on record. 13. For the purpose of clarification, the High Court enhanced the compensation to Rs. 30,99,873 from Rs. 20,60,385 as awarded by Tribunal. This was done by considering the functional disability at 100% as opposed to 60%, as assessed by the Tribunal. 14. On the issue of assessment of income, we are of the view that that an enhanced income should be considered for calculation of compensation. In this regard, the appellant has produced on record his income tax returns for the assessment years 2010-11 and 2011-12 as Exhibits 14 and 15, respectively. As per the records, for the assessment year 2010-11 (the financial year will be 2009-10), the income shown by the appellant was to the tune of ₹1,65,100/-. For the assessment year 2011-12 (the financial year will be 2010-11), the income was shown as