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)
Service Matters
Service

Time bound promotional scale – Claim of the appellants of discrimination and arbitrariness on the basis of time bound promotional scale granted to juniors is not found to be sustainable – Appellants are not entitled to time bound promotional scale on the basis of parity in the other cases

Dec 6, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH INDERJIT SINGH SODHI AND OTHERS — Appellant Vs. THE CHAIRMAN, PUNJAB STATE ELECTRICITY BOARD AND ANOTHER — Respondent ( Before : L. Nageswara Rao,…

Bail Granted

(CrPC) – Section 438 – Anticipatory bail – Delay in lodging of FIR – Many a time, delay may not be fatal to the criminal proceedings. However, it always depends upon the facts and circumstances of each case – However, at the same time, a long delay like 29 years as in the present case can certainly be a valid consideration for grant of anticipatory bail.

Dec 6, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH SUMEDH SINGH SAINI — Appellant Vs. STATE OF PUNJAB AND ANOTHER — Respondent ( Before : Ashok Bhushan, R. Subhash Reddy and M.R. Shah,…

Cr P C

(CrPC) – Section 161 and 161(3) – Installation of CCTV cameras in police stations – State Level Oversight Committee (SLOC) and the Central Oversight Body (COB) (where applicable) shall give directions to all Police Stations, investigative/enforcement agencies to prominently display at the entrance and inside the police stations/offices of investigative/enforcement agencies about the coverage of the concerned premises by CCTV.

Dec 4, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH PARAMVIR SINGH SAINI — Appellant Vs. BALJIT SINGH AND OTHERS — RespondentS ( Before : R. F. Nariman, K.M. Joseph and Aniruddha Bose, JJ.…

Corporate

E P F M P Act, 1952 – Ss 1(3)(B) and 7A – Private Security Agencies (Regulation) Act, 2005 – Section 2(g) – Provisions of the EPF Act are applicable to a private security agency engaged in the expert service of providing personnel to its client, if it meets the requirement of the EPF Act – Merely because the client pays money does not become employer of guard

Dec 4, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S. PANTHER SECURITY SERVICE PRIVATE LIMITED — Appellant Vs. THE EMPLOYEES’ PROVIDENT FUND ORGANISATION AND ANOTHER — Respondent ( Before : Navin Sinha and…

Acquittal

Acquittal – Dowry death – Presumption – Ingredients of the offence are well-settled – A marriage performed within seven years before the death of the wife – Death must be unnatural – Soon before the death, the deceased wife must have been at the receiving end of cruelty or harassment, on account of demand for dowry – It is described as dowry death – Relatives concerned, including husband, become liable – Section 113B of the Evidence Act comes to the rescue of the prosecutor by providing for a presumption that a person has caused dowry death

Dec 4, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH SANDEEP KUMAR AND OTHERS — Appellant Vs. STATE OF UTTARAKHAND AND ANOTHER — Respondent ( Before : Rohinton Fali Nariman, K.M. Joseph and Aniruddha…

Electricity Act

Unjust enrichment of a person occurs when he has and retains money or benefits which in justice and equity belong to another – Doctrine of unjust enrichment could have been attracted if the respondent had passed on the electricity duty to its customers and then retained the refund occasioned by the 50 per cent rebate in its own pocket – This is not demonstrated to be the factual position and hence, the respondent cannot be denied relief on the application of the doctrine.

Dec 4, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF JHARKHAND AND OTHERS — Appellant Vs. BRAHMPUTRA METALLICS LTD., RANCHI AND ANOTHER — Respondent ( Before : Dr. Dhananjaya Y. Chandrachud…

Constitution

RBI Loan moratorium – HELD petitioner has expressed its satisfaction on the measures taken by the Government of India redressing grievances of the petitioner – Court dispose of the present writ petition with directions to the respondents to ensure that all steps be taken to implement the decision dated 23.10.2020 of the Government of India

Nov 29, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH GAJENDRA SHARMA — Appellant Vs. UNION OF INDIA AND ANOTHER — Respondent ( Before : Ashok Bhushan, R. Subhash Reddy and M.R. Shah, JJ.…

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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