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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)
State Laws

Tamil Nadu General Sales Tax, 1959 – Section 7A – Levy of purchase Tax – Purchase of empty bottles – Course of business of manufacture and sale of Beer and IMFL – Entire scheme of Section 7-A of the Act, nowhere any exception is provided that if a particular commodity or goods would be subjected to sales tax in the event of their sale, they may not be liable to purchase tax

Jun 30, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH THE COMMERCIAL TAX OFFICER AND ANOTHER — Appellant Vs. MOHAN BREWARIES AND DISTRILLERIES LIMITED — Respondent ( Before : A.M. Khanwilkar and Dinesh…

Accident

Motor Vehicles Act, 1988 – Section 168 – Accidental Death Loss of consortium and loss of love and affection are not separate heads for compensation – HELD the relevant compensation criteria death case, are : (i) the age of the deceased at the time of his death; (ii) the number of dependants left behind by the deceased; and (iii) the income of the deceased at the time of his death.

Jun 30, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH UNITED INDIA INSURANCE COMPANY LIMITED — Appellant Vs. SATINDER KAUR @ SATWINDER KAUR AND OTHERS — Respondent ( Before : S. Abdul Nazeer,…

Matrimonial

8 year old child wanted to live with father, however Custody given to mother for one year HELD Empirical studies show that mother infant “bonding” begins at the child’s birth and that infants as young as two months old frequently show signs of distress when the mother is replaced by a substitute caregiver.

Jun 30, 2020 sclaw

SUPREME COURT OF INDIA Before :- J. Chelameswar and A.K. Sikri, JJ. Civil Appeal No. 3962 of 2016. D/d. 13.2.2017. Vivek Singh – Appellants Versus Romani Singh – Respondents For…

State Laws

Bombay Tenancy and Agricultural Lands, Act, 1948 – Section 63 – Transfers to non-agriculturists barred – Section 63 of the Bombay Tenancy and Agricultural Lands Act, 1948 debars an agriculturist from parting with his agricultural land to a non-agriculturist through a “Will”.

Jun 28, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH VINODCHANDRA SAKARLAL KAPADIA — Appellant Vs. STATE OF GUJARAT AND OTHERS — Respondent ( Before : Uday Umesh Lalit, Indu Malhotra and A.S. Bopanna,…

Service Matters
Service

Madhya Pradesh State Administrative Service (Classification, Recruitment and Conditions of Service) Rules, 1975 – Rule 13 – Probation – Departmental examination – Matter referred to High Court consider the effect of non-consideration of Rule 13 of 1975 Rules on the earlier occasion as well as the impact of the decisions of this Court

Jun 28, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH WARAD MURTI MISHRA — Appellant Vs. STATE OF MADHYA PRADESH AND ANOTHER. — Respondent ( Before : Uday Umesh Lalit and Indu Malhotra,…

State Laws

Stamp Act, 1899 – Section 47A – Suo motu – Power of – There is nothing in the scheme of the Act which purports to restrict the exercise of suo motu power under Section 47-A, and confines it to cases where knowledge of any illegality or infirmity in the proceedings undertaken by the subordinate officers must be gathered from sources other than through a pending appeal

Jun 28, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH THE INSPECTOR GENERAL OF REGISTRATION, TAMIL NADU AND OTHERS. — Appellant K. BASKARAN — Respondent ( Before : Uday Umesh Lalit and Indu…

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