Compensation under Motor Vehicle Act or Employees Compensation Act is not taxable

Friends,
Himachal Pradesh High Court in its order dated 25.10.2018 (copy attached) has held that compensation awarded under Motor Vehicles Act or Employees' Compensation Act in lieu of death of a person or bodily injury suffered in a vehicular accident, is a damage and not an income and cannot be treated as taxable income under Income Tax Act 1961.
Thanks

Learned member Mr.Agrawal's remarks is right. This is also extendable to compensation received from insurance Cos or the owners of vehicles/against claims made for injuries sustained in an accident involving vehicles, as both are similar excepting the paying authorities are different. I remember there is also SC judgment on this. Let me trace it and post here.