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)
Accident

Accident – Rash and negligent driving – Compensation – Enhancement of – Orthopedic Surgeon, deposed that the appellant had suffered nine injuries, of which seven were grievous in nature and she had to undergo two surgeries which left her disabled from doing house work .Whole body disability assessed at 32%. HELD Appeal allowed. High Court for inexplicable reasons opined that it would be reasonable to determine the whole body disability at 20%

Jun 16, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH SAVITHA — Appellant Vs. M/S. CHODAMANDALAM M.S. GENERAL INSURANCE CO. LTD. AND OTHERS — Respondent ( Before : R.F. Nariman, Navin Sinha and…

Service Matters
Service

Constitution of India, 1950 – Article 32 and 142 – Appointment – Post of Police Sub-Inspector – Selection and appointment of the 133 candidates are passed in the peculiar background of the litigation starting from the advertisement in the year 2004 and several rounds of litigations during the past fourteen years, in exercise of jurisdiction under Article 142 of the Constitution of India and the same shall not be treated as a precedent.

Jun 13, 2020 sclaw

Docid # IndLawLib/1467956 SUPREME COURT OF INDIA FULL BENCH NIRBHAY KUMAR AND OTHERS — Appellant Vs. STATE OF BIHAR AND OTHERS — Respondent ( Before : Ashok Bhushan, M.R. Shah…

Constitution

HELD Invocation of the jurisdiction under Article 32 is not a bona fide recourse to the jurisdiction in a public interest litigation. Consequently, besides dismissing the petition an order directing the imposition of exemplary costs is necessary – This Court accordingly dismiss the petition and impose costs quantified at Rs 5,00,000 on the petitioner.

Jun 13, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH UMEDSINH P CHAVDA — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : D.Y. Chandrachud, Hemant Gupta and Ajay Rastogi,…

Accident

HELD High Court has committed error in granting only 15% towards future prospects instead of 30% – As per the judgments of this Court primarily the age group is to be considered – Considering the age group as 40 to 50 years, when the multiplier of 13 is maintained by the High Court, there is no reason or justification for reducing the compensation by granting 15% towards future prospects – Appeal allowed.

Jun 13, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH M.H. UMA MAHESHWARI AND OTHERS — Appellant Vs. UNITED INDIA INSURANCE CO. LTD. AND ANOTHER — Respondent ( Before : N.V. Ramana, R.…

Labour Cases

SC Gives Option To Establishments And Workers To Negotiate On Full Payment Of Wages, Regardless Of MHA Order HELD “No industry can survive without the workers. Thus employers and employee need to negotiate and settle among themselves. If they are not able to settle it among themselves, they need to approach the concerned labour authorities to sort the issues out”

Jun 13, 2020 sclaw

SC Gives Option To Establishments And Workers To Negotiate On Full Payment Of Wages, Regardless Of MHA Order [Read Order] LIVELAW NEWS NETWORK 12 Jun 2020 10:58 AM The Supreme…

Constitution

Amrapali : SC Asks Banks To Release Balance Funds To Homebuyers, Despite Accounts Being Declared NPAs HELD “We direct the banks and financial institutions to release loans to home buyers, whose loans have been sanctioned, notwithstanding the fact that their accounts are declared as NPAs. Let there be restructuring of the loan amount”.

Jun 10, 2020 sclaw

Amrapali : SC Asks Banks To Release Balance Funds To Homebuyers, Despite Accounts Being Declared NPAs [Read Order] LIVELAW NEWS NETWORK 10 Jun 2020 9:42 PM In a relief to…

Accident

Motor Accident – Rash and Negligent driving – Physical functional disability – Enhancement of compensation -Motor Accident – Rash and Negligent driving – Physical functional disability – Enhancement of compensation – HELD appellant is therefore held entitled to compensation for loss of future earning based on his 75% permanent physical functional disability recalculated with the salary of Rs.5,500/­with multiplier of 14 at Rs. 6,93,000/­.

Jun 10, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH SRI ANTHONY ALIAS ANTHONY SWAMY — Appellant Vs. THE MANAGING DIRECTOR, K.S.R.T.C. — Respondent ( Before : R.F. Nariman, Navin Sinha and B.R.…

Property Matters

Housing – Recovery of amount of interest – Noida and Greater Noida Authorities HELD A prayer made the authorities be given liberty to recover amount of interest from the builder at the contractually agreed rate under the lease deed – It was lastly and rightly pointed out that the Court can fix a reasonable rate of interest – Considering the present scenario, This Court feel that the aforesaid submission is justified

Jun 10, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH BIKRAM CHATTERJI AND OTHERS — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Arun Mishra and Uday Umesh Lalit,…

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