Supreme Court of India Judgements

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Meritorious reserved category candidates must be considered against unreserved vacancies at the screening stage without availing any concession, prioritizing merit over category bias. The Commission under the WBCE Act has jurisdiction to adjudicate deficiencies in patient care services and qualifications of personnel, distinct from medical negligence handled by State Medical Councils. Income Tax Act, 1961 — Section 37(1) — Revenue Expenditure vs. Capital Expenditure — Non-compete fee — Whether payment of non-compete fee constitutes allowable revenue expenditure or capital expenditure — Non-compete fee is paid to restrain a competitor, which protects or enhances the business profitability and facilitates carrying on the business more efficiently — Such payment neither creates a new asset nor increases the profit-earning apparatus for the payer, meaning the enduring advantage, if any, is not in the capital field — The length of time of the advantage is not determinative if the advantage merely facilitates business operations, leaving fixed assets untouched — Payment of non-compete fee made by the appellant (formed as a joint venture) to L&T (previous partner) to restrain L&T from competing for 7 years was essentially to keep a potential competitor out and ensure the appellant operated more efficiently and profitably, without creating a new capital asset or monopoly — Held: Payment of non-compete fee is an allowable revenue expenditure under Section 37(1) of the Act. (Paras 16, 25-29) Evidence Act, 1872 — Section 118 — Competency of child witness — Effect of delay and tutoring — Although a minor child is competent to testify, the reliability and evidentiary value of testimony given many years after the event, especially when the child has been residing with the complainant’s family (maternal grandparents), is significantly affected by the high possibility of memory distortion and tutoring. (Paras 5, 7, 10.2) Service Law — High Court Staff — Regularization — Discrimination — Appellants (Operator-cum-Data Entry Assistants/Routine Grade Clerks) appointed by Chief Justice under Rules 8(a)(i), 41, and 45 of Allahabad High Court Officers and Staff (Conditions of Service and Conduct) Rules, 1976 — High Court refused regularization of Appellants while regularizing numerous similarly situated employees appointed through the same channel — Justification based on whether initial appointment was labelled ‘ad-hoc’ or whether appointment letter stipulated an examination — Held, distinction based solely on stipulations in appointment letters, when the channel of appointment and nature of work are identical, is arbitrary, unreasonable, and superficial — Such differential treatment violates Articles 14, 16, and 21 of the Constitution, as equals must be treated equally without rational differentia. (Paras 3, 4, 17, 23-28)
Meritorious reserved category candidates must be considered against unreserved vacancies at the screening stage without availing any concession, prioritizing merit over category bias.
Education
Meritorious reserved category candidates must be considered against unreserved vacancies at the screening stage without availing any concession, prioritizing merit over category bias.
The Commission under the WBCE Act has jurisdiction to adjudicate deficiencies in patient care services and qualifications of personnel, distinct from medical negligence handled by State Medical Councils.
State Laws
The Commission under the WBCE Act has jurisdiction to adjudicate deficiencies in patient care services and qualifications of personnel, distinct from medical negligence handled by State Medical Councils.
Income Tax Act, 1961 — Section 37(1) — Revenue Expenditure vs. Capital Expenditure — Non-compete fee — Whether payment of non-compete fee constitutes allowable revenue expenditure or capital expenditure — Non-compete fee is paid to restrain a competitor, which protects or enhances the business profitability and facilitates carrying on the business more efficiently — Such payment neither creates a new asset nor increases the profit-earning apparatus for the payer, meaning the enduring advantage, if any, is not in the capital field — The length of time of the advantage is not determinative if the advantage merely facilitates business operations, leaving fixed assets untouched — Payment of non-compete fee made by the appellant (formed as a joint venture) to L&T (previous partner) to restrain L&T from competing for 7 years was essentially to keep a potential competitor out and ensure the appellant operated more efficiently and profitably, without creating a new capital asset or monopoly — Held: Payment of non-compete fee is an allowable revenue expenditure under Section 37(1) of the Act. (Paras 16, 25-29)
Direct Taxation Income Tax Act
Income Tax Act, 1961 — Section 37(1) — Revenue Expenditure vs. Capital Expenditure — Non-compete fee — Whether payment of non-compete fee constitutes allowable revenue expenditure or capital expenditure — Non-compete fee is paid to restrain a competitor, which protects or enhances the business profitability and facilitates carrying on the business more efficiently — Such payment neither creates a new asset nor increases the profit-earning apparatus for the payer, meaning the enduring advantage, if any, is not in the capital field — The length of time of the advantage is not determinative if the advantage merely facilitates business operations, leaving fixed assets untouched — Payment of non-compete fee made by the appellant (formed as a joint venture) to L&T (previous partner) to restrain L&T from competing for 7 years was essentially to keep a potential competitor out and ensure the appellant operated more efficiently and profitably, without creating a new capital asset or monopoly — Held: Payment of non-compete fee is an allowable revenue expenditure under Section 37(1) of the Act. (Paras 16, 25-29)
Evidence Act, 1872 — Section 118 — Competency of child witness — Effect of delay and tutoring — Although a minor child is competent to testify, the reliability and evidentiary value of testimony given many years after the event, especially when the child has been residing with the complainant’s family (maternal grandparents), is significantly affected by the high possibility of memory distortion and tutoring. (Paras 5, 7, 10.2)
Evidence Act
Evidence Act, 1872 — Section 118 — Competency of child witness — Effect of delay and tutoring — Although a minor child is competent to testify, the reliability and evidentiary value of testimony given many years after the event, especially when the child has been residing with the complainant’s family (maternal grandparents), is significantly affected by the high possibility of memory distortion and tutoring. (Paras 5, 7, 10.2)
Constitution

Employees’ State Insurance Act, 1948 — Section 45A — Determination of contributions in certain cases — Preconditions for invoking Section 45A — Section 45A is a special provision for best-judgment assessment applicable only when an employer fails to submit, furnish, or maintain returns, particulars, registers, or records as required by Section 44, OR obstructs an Inspector or official in discharging duties under Section 45 — It is not an alternative mode of assessment available at the option of the Corporation — When records (ledgers, cash books, vouchers, etc.) are produced and the employer cooperates by attending multiple personal hearings, the mere allegation of inadequacy or deficiency of supporting documents does not satisfy the statutory threshold of “non-production” or “obstruction” to invoke Section 45A — Mere inadequacy of records does not confer jurisdiction under Section 45A. (Paras 14.6, 14.7, 24, 25, 27, 30)

Dec 19, 2025 sclaw

2025 INSC 1455 SUPREME COURT OF INDIA DIVISION BENCH M/S. CARBORANDUM UNIVERSAL LTD. Vs. ESI CORPORATION ( Before : Manoj Misra and Ujjal Bhuyan, JJ. ) Civil Appeal No. 14858…

Tenders & Contracts

Tender and Contract — Eligibility Criteria — Interpretation of “prime contractor” and “in the same name and style” — Requirement of work experience — Where an NIT’s pre-qualification document requires “each prime contractor in the same name and style (tenderer)” to have completed previous work, and the term “prime contractor” is undefined, its meaning must be derived from common parlance as the tenderer primarily responsible for the contract offer; however, the requirement must be construed from the standpoint of a prudent businessman, considering the credentials and capacity to execute the work, not merely the name. (Paras 17, 20, 21.3)

Dec 19, 2025 sclaw

2025 INSC 1456 SUPREME COURT OF INDIA DIVISION BENCH M/S. SURGUJA BRICKS INDUSTRIES COMPANY Vs. STATE OF CHHATTISGARH AND OTHERS ( Before : Manoj Misra and Ujjal Bhuyan, JJ. )…

Cr P C

Criminal Procedure Code, 1973 (CrPC) — Section 389 — Suspension of execution of sentence pending appeal and release on bail — Scope and distinction with bail — Appellate Court must record proper reasons for suspending sentence; it should not be passed as a matter of routine — The Appellate Court must not reappreciate evidence or attempt to find lacunae in the prosecution case at this stage — Once convicted, the presumption of innocence vanishes, and the High Court should be slow in granting bail pending appeal, especially for serious offenses like murder (Section 302, IPC). (Paras 6, 6.1, 6.2)

Dec 19, 2025 sclaw

2025 INSC 1468 SUPREME COURT OF INDIA DIVISION BENCH RAJESH UPADHAYAY Vs. THE STATE OF BIHAR AND ANOTHER ( Before : Manmohan and N.V. Anjaria, JJ. ) Criminal Appeal No….of…

Arbitration

Arbitration and Conciliation Act, 1996 — Section 11(6) and 11(6-A) — Appointment of Arbitral Tribunal (AT) — Scope of Judicial Scrutiny — The enquiry under Section 11 is confined to a prima facie determination of the existence of an arbitration agreement, and no further — The referral court must refrain from entering into contentious factual or legal issues related to authority, capacity, arbitrability, maintainability, or merits of claims, adhering to the principle of minimal judicial intervention. (Paras 14, 15, 17, 19)

Dec 18, 2025 sclaw

2025 INSC 1447 SUPREME COURT OF INDIA DIVISION BENCH M/S ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED (APGENCO) Vs. M/S TECPRO SYSTEMS LIMITED AND OTHERS ( Before : Pamidighantam Sri Narasimha…

Evidence Act I P C

Criminal Law — Conviction — Circumstantial Evidence — Last Seen Together Theory — Must establish acquaintance between accused and deceased for theory to apply as a circumstance linking chain; mere fact of accused and deceased being in the same vicinity shortly before the crime, without proven acquaintance, is insufficient to propound the ‘last seen together theory’ as a conclusive link, though presence in same vicinity remains a relevant initial fact. (Para 6)

Dec 18, 2025 sclaw

2025 INSC 1449 SUPREME COURT OF INDIA DIVISION BENCH SHAIK SHABUDDIN Vs. STATE OF TELANGANA ( Before : Ahsanuddin Amanullah and K. Vinod Chandran, JJ. ) Criminal Appeal No….of 2025…

C P C

Civil Procedure Code, 1908 (CPC) — Suit for Permanent Injunction — Dismissal of Suit — Reversal by High Court — Scope of Interference by Supreme Court — Where the Trial Court dismissed a suit for permanent injunction on grounds of failure to establish title and uncertainty in property identification, and the High Court reversed this relying on unproven and unauthenticated documents/surveys (like a BDA survey not proved or authenticated, and a letter without a clear seal or legible signature), the High Court erred. (Paras 3, 4, 11, 12, 14)

Dec 18, 2025 sclaw

2025 INSC 1450 SUPREME COURT OF INDIA DIVISION BENCH OBALAPPA AND OTHERS Vs. PAWAN KUMAR BHIHANI AND OTHERS ( Before : Ahsanuddin Amanullah and K. Vinod Chandran, JJ. ) Civil…

Will & Succession

Succession Act, 1925 — Section 63 — Indian Evidence Act, 1872 — Section 68 — Proof of Will — Requirement of attestation — Will excluding one legal heir (daughter) — One attesting witness (DW-2) examined — DW-2 must speak not only to the execution by the testator and his own attestation, but also to the attestation by the other witness — Failure of the Trial Court and High Court to find the Will proved — Evidence of DW-2 affirmed the signatures of the testator and both attesting witnesses after being suggested so in cross-examination by the plaintiff — Where a positive suggestion is made in cross-examination, and the witness affirms it, the response has probative value and cannot be ignored merely because it was a leading question — Concurrent finding disbelieving the Will reversed. (Paras 6, 16, 23, 24, 29

Dec 18, 2025 sclaw

2025 INSC 1451 SUPREME COURT OF INDIA DIVISION BENCH K. S. DINACHANDRAN Vs. SHYLA JOSEPH AND OTHERS ( Before : Ahsanuddin Amanullah and K. Vinod Chandran, JJ. ) Civil Appeal…

Accident

Motor Vehicles Act, 1988 — Section 166 — Claim Petition — Standard of Proof — In motor vehicle accident claims, the standard of proof is based on preponderance of probabilities, not proof beyond reasonable doubt — However, claimants must establish three elements: (i) occurrence of accident; (ii) involvement of the specific offending vehicle; and (iii) rash and negligent act of the driver — Mere occurrence of the accident alone is insufficient if the involvement of the vehicle and negligence are not established. (Paras 5, 7, 8, 16)

Dec 18, 2025 sclaw

2025 INSC 1425 SUPREME COURT OF INDIA DIVISION BENCH SITHARA N.S. AND OTHERS Vs. SAI RAM GENERAL INSURANCE COMPANY LIMITED ( Before : Sanjay Karol and Prashant Kumar Mishra, JJ.…

Compassionate Appointment

Service Law — Compassionate Appointment — Nature of right — Appointment on compassionate bases is a concession, not a matter of right, and serves as an exception to the general rule of public employment under Articles 14 and 16 of the Constitution of India — Core objective is to enable the dependent family to tide over sudden financial crisis following the death of the employee, providing relief against destitution — It is not intended to provide a post much less a post held by the deceased or a higher post based on educational qualification. (Paras 3, 7, 7.1, 7.3, 11)

Dec 17, 2025 sclaw

2025 INSC 1423 SUPREME COURT OF INDIA DIVISION BENCH THE DIRECTOR OF TOWN PANCHAYAT AND OTHERS Vs. M. JAYABAL AND ANOTHER ETC. ( Before : Rajesh Bindal and Manmohan, JJ.…

Accident

Motor Vehicles Act, 1988 — Compensation for Death of a Child — Calculation of Compensation — Deceased 14-year-old schoolboy — Principles adopted for calculating compensation for death of child — Notional monthly income adopted based on Minimum Wages Act, 1948 for a Class B city (Rs. 5400/- per month) — Addition of 40% for future prospects — Multiplier of 15 adopted based on Reshma Kumari v. Madan Mohan — Deduction of one-half for personal expenses — Statutory heads of compensation (loss of estate, funeral expenses) awarded at Rs. 15,000/- each — Loss of filial consortium awarded at Rs. 40,000/- per parent — Compensation for pain and suffering of the deceased child, who died a day after the accident, awarded at Rs. 25,000/- to inure to the benefit of legal heirs — Total compensation enhanced to Rs. 8,65,400/- with interest at 7.5% per annum. (Paras 7, 8, 9)

Dec 17, 2025 sclaw

2025 INSC 1429 SUPREME COURT OF INDIA DIVISION BENCH DEVENDRA KUMAR TRIPATHI AND OTHERS Vs. THE ORIENTAL INSURANCE COMPANY LTD. AND ANOTHER ( Before : Ahsanuddin Amanullah and K. Vinod…

You missed

Education

Meritorious reserved category candidates must be considered against unreserved vacancies at the screening stage without availing any concession, prioritizing merit over category bias.

Jan 4, 2026 sclaw
State Laws

The Commission under the WBCE Act has jurisdiction to adjudicate deficiencies in patient care services and qualifications of personnel, distinct from medical negligence handled by State Medical Councils.

Jan 4, 2026 sclaw
Direct Taxation Income Tax Act

Income Tax Act, 1961 — Section 37(1) — Revenue Expenditure vs. Capital Expenditure — Non-compete fee — Whether payment of non-compete fee constitutes allowable revenue expenditure or capital expenditure — Non-compete fee is paid to restrain a competitor, which protects or enhances the business profitability and facilitates carrying on the business more efficiently — Such payment neither creates a new asset nor increases the profit-earning apparatus for the payer, meaning the enduring advantage, if any, is not in the capital field — The length of time of the advantage is not determinative if the advantage merely facilitates business operations, leaving fixed assets untouched — Payment of non-compete fee made by the appellant (formed as a joint venture) to L&T (previous partner) to restrain L&T from competing for 7 years was essentially to keep a potential competitor out and ensure the appellant operated more efficiently and profitably, without creating a new capital asset or monopoly — Held: Payment of non-compete fee is an allowable revenue expenditure under Section 37(1) of the Act. (Paras 16, 25-29)

Jan 4, 2026 sclaw
Evidence Act

Evidence Act, 1872 — Section 118 — Competency of child witness — Effect of delay and tutoring — Although a minor child is competent to testify, the reliability and evidentiary value of testimony given many years after the event, especially when the child has been residing with the complainant’s family (maternal grandparents), is significantly affected by the high possibility of memory distortion and tutoring. (Paras 5, 7, 10.2)

Jan 4, 2026 sclaw