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)
C P C

Civil Procedure Code, 1908 (CPC) – Sections 10 and 25 – Succession Act, 1925 – Section 270 – Suit for partition – Transfer of – A petition u/s 25 of the Code, however, is not decided on consideration on the “First past the post” . Bombay High Court, which is hearing the Testamentary petition (Probate), will decide the partition suit as well.

Jun 28, 2020 sclaw

  SUPREME COURT OF INDIA SINGLE BENCH SHAMITA SINGHA AND ANOTHER — Appellant Vs. RASHMI AHLUWALIA AND ANOTHER — Respondent ( Before : Aniruddha Bose, J. ) Transfer Petition (Civil)…

Accident

Motor Vehicle – Just and Proper compensation – Enhancement of compensation – Horse cart was hit by a bus resulting into deaths – Deduction on account of contributory negligence held to be unsustainable – Therefore total compensation payable to the appellants in the first appeal at Rs.11,96,000/. Child death cosiderations determination shall not depend upon financial position of the victim or the claimant but rather on the capacity and ability of the deceased to provide happiness in life to the claimants had she remained alive.

Jun 28, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH RAJENDRA SINGH AND OTHERS @APPELLAN Vs. NATIONAL INSURANCE COMPANY LIMITED AND OTHERS — Respondent ( Before : Navin Sinha and B.R. Gavai, JJ.…

Cr P C

Criminal Procedure Code, 1973 (CrPC) – Sections 156(3) and 173 – Protest petition – When a complaint sent to police under/S 156(3) for investigation and then a protest petition is filed, the Magistrate after accepting the final report of the police under Section 173 and discharging the accused persons has the power to deal with the protest petition.

Jun 28, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH SUBHASH SAHEBRAO DESHMUKH — Appellant Vs. SATISH ATMARAM TALEKAR AND OTHERS — Respondent ( Before : Navin Sinha and Indira Banerjee, JJ. )…

Matrimonial

Muslim Women (Protection of Rights on Divorce) Act, 1986 – Section 3 – Muslim divorce – Maintenance – Whether the family court has jurisdiction to try application filed by Muslim divorced woman for maintenance under Section 3 of Muslim Women (Protection of Rights on Divorce) Act, 1986 – Matter be placed before Hon’ble the Chief Justice of India for referring the matter to the Larger Bench.

Jun 28, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH RANA NAHID @ RESHMA @ SANA AND ANOTHERS — Appellant Vs. SAHIDUL HAQ CHISTI — Respondent ( Before : R. Banumathi and Indira…

Accident

Motor Vehicles Act, 1988 – Section 2(30) – Definition of the expression ‘owner’ in Section 2(30) of the Motor Vehicles Act, 1988, it is the person in whose name the motor vehicle stands registered, who, for the purposes of the said Act, would be treated as the owner of the vehicle.

Jun 28, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH SURENDRA KUMAR BHILAWE — Appellant Vs. THE NEW INDIA ASSURANCE COMPANY LIMITED — Respondent ( Before : R. Banumathi and Indira Banerjee, JJ.…

Rent

Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction) Act, 1972 – Sections 12, 16, 16(1)(b) and 18 – Appeal against order of allotment or release – Sub-letting the property to some other persons who were not the family members of the tenant – A perusal of the inspection report clearly established, that the original tenant was residing in the tenanted premises along with his son, brother’s son and their families. Appeal allowed.

Jun 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH MOHD. INAM — Appellant Vs. SANJAY KUMAR SINGHAL AND OTHERS — Respondent ( Before : Navin Sinha and B.R. Gavai, JJ. ) Civil…

Constitution

Government has no right to walk into the Court as and when they want “We have categorized such cases as “certificate cases” where the only purpose is to approach this court to get a certificate of dismissal of the appeal/petition and such endeavours must be discouraged.”

Jun 24, 2020 sclaw

Filing Of ‘Certificate Cases’ Must Be Discouraged, Says SC [Read Order] LIVELAW NEWS NETWORK 21 Jun 2020 11:27 AM “We have categorized such cases as “certificate cases” where the only…

Constitution

Constitution of India, 1950 – Article 136 – Rajasthan Transparency in Public Procurement Rules, 2013 – Rule 70(8) – Grant of contract – Once the bidding process is complete, the appellant is entitled to take work from the successful bidders rather than taking work from the short-term tenderers who were granted contract in exigency of the situation.

Jun 24, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH RAJASTHAN STATE WAREHOUSING CORPORATION — Appellant Vs. STAR AGRIWAREHOUSING AND COLLATERAL MANAGEMENT LIMITED AND OTHERS — Respondent ( Before : Hemant Gupta and…

Constitution

IMP ::: Jagannath Rath Yatra – This Court Suggested to the parties that the procession of chariots, i.e., the Rath Yatra itself, could be allowed to proceed, however, without the general congregation which participates in this Yatra and informed that it would be well nigh impossible to ensure that there is no congregation

Jun 24, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH ODISHA VIKASH PARISHAD — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Mr. S.A. Bobde, CJ., Mr. Dinesh Maheshwari…

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