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)
Education

No State run university can afford to have a laidback attitude, when their own performance is being measured by international standards – Therefore, the power of the universities to prescribe enhanced norms and standards, cannot be doubted – While universities cannot dilute the standards prescribed by AICTE, they certainly have the power to stipulate enhanced norms and standards.

Dec 15, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH APJ ABDUL KALAM TECHNOLOGICAL UNIVERSITY AND ANOTHER — Appellant Vs. JAI BHARATH COLLEGE OF MANAGEMENT AND ENGINEERING TECHNOLOGY AND OTHERS — Respondent ( Before…

I P C

(IPC) – Sections 148 and 307 – ideal that independent witnesses come forward to substantiate the prosecution case but it would be unfair to expect the presence of third parties in every case at the time of incident, for most violent crimes are seldom anticipated. Any adverse inference against the non – examination of independent witnesses thus needs to be assessed upon the facts and circumstances of each case

Dec 15, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH ROHTAS AND ANOTHER — Appellant Vs. STATE OF HARYANA — Respondent ( Before : N.V. Ramana, Surya Kant and Aniruddha Bose, JJ. ) Criminal…

Service Matters
Service

Respondent could not be treated to be part of Category ‘C’ from the date of his initial appointment i.e. 1.8.1985 as he was neither a graduate nor a trained teacher when he was appointed. Also, Respondent was not even a trained teacher on the date of his appointment and thus cannot claim seniority on such ground from the date of his initial appointment – Appeal allowed.

Dec 15, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH MADHAVI — Appellant Vs. CHAGAN AND OTHERS — Respondent ( Before : L. Nageswara Rao, Hemant Gupta and Ajay Rastogi, JJ. ) Civil Appeal…

Election Laws

Representation of the People Act, 1951 – Section 8(3) – Disqualification- petitioner was disqualified from contesting the elections in terms of Section 8(3) of the Act. In such circumstances, she could not have maintained an election petition as “a candidate at such election” in terms of Section 81(1). Therefore, the High Court was right in not venturing into an exercise in futility, by taking up the election petition for trial, though the High Court was wrong in rejecting the election petition on the ground of existence of incurable of defects – Special Leave Petition is dismissed.

Dec 15, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH SARITHA S. NAIR — Appellant Vs. HIBI EDEN — Respondent ( Before : S.A. Bobde, CJI., A.S. Bopanna and V. Ramasubramanian, JJ. ) Special…

Acquittal

Possession of Indian Flap Shell Turtle — the Turtle which has been seized is not that which is included in Part II of Schedule I. In the facts of the present case, on the face of it, the Turtle seized is not included in Schedule I Part II and the Turtle having already been freed on the second day of its seizure, the High Court did not commit any error in quashing the criminal proceedings

Dec 15, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH TITTY ALIAS GEORGE KURIAN — Appellant Vs. THE DEPUTY RANGE FOREST OFFICER — Respondent ( Before : Ashok Bhushan and Indu Malhotra, JJ. )…

Environment

Prior environmental clearance – It is not necessary for the Central Government or for that matter, NHAI, to apply for prior environmental/forest clearances or permissions, as the case may be, at the stage of planning or taking an in principle decision to formalize the Project of constructing a new national highway manifested in notification under Section 2(2), including until the stage of issuing notification under Section 3A of the 1956 Act.

Dec 13, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH THE PROJECT DIRECTOR, PROJECT IMPLEMENTATION UNIT — Appellant Vs. P.V. KRISHNAMOORTHY AND OTHERS — Respondent ( Before : A.M. Khanwilkar, B.R. Gavai and Krishna…

Matrimonial

Temporary custody of son – Mother shall be allowed every year, one more trip for a week financed by the father, coinciding with the Birthday of son (which falls on 2nd of December) – Thus, the Mother will have the benefit of two trips to Kenya in a year, out of which one will be with her mother as well.

Dec 13, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH SMRITI MADAN KANSAGRA — Appellant Vs. PERRY KANSAGRA — Respondent ( Before : Uday Umesh Lalit, Indu Malhotra and Hemant Gupta, JJ. ) Miscellaneous…

Property Matters

Every transfer of land not exceeding thirty standard acres made by a person upto the thirty first day of December, 1969 in favour of an agriculturist domiciled in Rajasthan- transfer was executed way before the cutoff date stipulated under Section 30DD i.e. 31.12.1969. Therefore, the registered gift deed dated 19.12.1963 was a bona fide transfer squarely covered within the ambits of Section 30DD, which intended to protect the rights of agriculturalists.

Dec 13, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH DAULAT SINGH (D) THR. LRS. — Appellant Vs. THE STATE OF RAJASTHAN & OTHERS — Respondent ( Before : N.V. Ramana, S. Abdul Nazeer…

Corporate

Construction of Elevated Corridor (Flyover) – Rejection of bid on ground that bidder suppressed information required under paragraph 13 of Appendix IA – State of Madhya Pradesh is directed to issue a LOI as soon as is practically possible to “R” insofar as the present tender is concerned at the same financial bid as that of UPSBC.

Dec 13, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF MADHYA PRADESH AND ANOTHER — Appellant Vs. U.P. STATE BRIDGE CORPORATION LIMITED AND ANOTHER — Respondent ( Before : Rohinton Fali…

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