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

Convenience note – Presentation made by learned Standing Counsel for the State in the Convenience Note extracted is an illustration how a case can be presented on behalf of the State – This Court may suggest that Convenience Note may be taken as the Standard Format by all the learned counsel appearing for various State Governments in this Court – Registry may circulate copies of this Order to all the learned Standing Counsel for the States.

Dec 13, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH KAUSHAL VERMA AND OTHERS — Appellant Vs. STATE OF CHHATTISGARH — Respondent ( Before : Uday Umesh Lalit, Vineet Saran and S. Ravindra Bhat,…

Service Matters
Service

Allocation of employees – Power sector undertakings in the States of Telangana and Andhra Pradesh – One-Man Committee having completed the process of allocation, the allocation cannot be challenged by any employee or officer or any utility before any forum.

Dec 13, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH TELANGANA POWER GENERATION CORPORATION LTD. (TSGENCO) — Appellant Vs. ANDHRA PRADESH POWER GENERATION CORPORATION LTD. — Respondent ( Before : Ashok Bhushan and M.R.…

Cr P C

Cr P C – Principle underlying s 186 can be applied at the pre-charge-sheet stage, that is, post registration of FIR but before charge-sheet is submitted to the Magistrate – In such cases ordinarily the first FIR, that is, the FIR registered first in point of time, should be treated as the main FIR and others as statements under Section 162 of the Criminal Code

Dec 13, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH AMISH DEVGAN — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : A.M. Khanwilkar and Sanjiv Khanna, JJ. ) Writ Petition…

Education

Admission in Medical Colleges – Illegal denial of admission – Respondent No.2-College adopted unfair means to deprive Respondent No.1 admission to PG course. Respondent No.1 has lost one precious academic year for no fault of hers for which she has to be compensated by way of an amount of Rs.10 Lakhs to be paid by Respondent No.2

Dec 13, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH NATIONAL MEDICAL COMMISSION — Appellant Vs. MOTHUKURU SRIYAH KOUMUDI AND OTHERS — Respondent ( Before : L. Nageswara Rao and Hemant Gupta, JJ. )…

Accident

Motor Vehicle – Accident – Death – authoritative pronouncement of this Court in National Insurance Co Ltd v. Pranay Sethi, (2017) 16 SCC 680, the claimants are entitled to an increase of 40% towards annual dependency on account of ‘future prospects’ given the undisputed age of the deceased – Non examination of witness -Courts should be only to analyze the material placed on record by the parties to ascertain whether the claimant’s version is more likely than not true. – Appeal allowed.

Dec 8, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH  ANITA SHARMA AND OTHERS — Appellant Vs. THE NEW INDIA ASSURANCE COMPANY LIMITED AND ANOTHER — Respondent ( Before : Surya Kant and Aniruddha…

Constitution

Foundation ceremony of Central Vista project -we clarify that the authorities would be free to continue with procedural processes without altering the status of the site(s) in question in any manner, including to continue with the scheduled progmramme of foundation stone-laying on 10th December, 2020.

Dec 8, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH RAJEEV SURI — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : A.M. Khanwilkar, Dinesh Maheshwari and Sanjiv Khanna, JJ. )…

Narcotics

(NDPS) – Ss 8(c) and 20(b) – Recovery of 6.300 kilogram ganja – Quantum of sentence – When the quantity/Ganja recovered from the appellant was 6.300 kilogram, which is between small quantity and commercial quantity HELD to the extent of imposing the sentence of six years rigorous imprisonment in place of ten years rigorous imprisonment

Dec 8, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH ISSAK NABAB SHAH — Appellant Vs. THE STATE OF MAHARASHTRA — Respondent ( Before : Ashok Bhushan, R. Subhash Reddy and M.R. Shah, JJ.…

Cr P C

(CrPC) – Magistrate can in exercise of powers under Section 156(3) of the Code order/direct the concerned Incharge/SHO of the police station to lodge/register crime case/FIR even for the offences under the MMDR Act and the Rules made thereunder and at this stage the bar under Section 22 of the MMDR Act shall not be attracted.

Dec 6, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH JAYANT ETC. — Appellant Vs. THE STATE OF MADHYA PRADESH — Respondent ( Before : Ashok Bhushan and M.R. Shah, JJ. ) Criminal Appeal…

Service Matters
Service

If an appointment is made illegally or irregularly, the same cannot be made the basis of further appointment and erroneous decision cannot be permitted to perpetuate further error to the detriment of the general welfare of the public or a considerable section. (See : Union of India and Another vs. Kartick Chandra Mondal and Others, (2010) 2 SCC 422)

Dec 6, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH PANKJESHWAR SHARMA AND OTHERS — Appellant Vs. STATE OF JAMMU & KASHMIR AND OTHERS — Respondent ( Before : L. Nageswara Rao, Hemant Gupta…

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