This Court in Shyamwati Sharma and Ors. v. Karam Singh and Ors. MANU/SC/0468/2010 : (2010) 12 SCC 378, while considering the issues of deduction of taxes, contributions etc., for arriving at the figure of net monthly income, held that "while ascertaining the income of the deceased, any deductions shown in the salary certificate as deductions towards GPF, life insurance premium,