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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

Bihar Service Code – Rule 73 – Compulsory retirement – Rule 73 of the Bihar Service Code does not prescribe any length of service as criteria for retirement. The prescribed age of retirement for employees of the category to which the Appellant belonged was 58 years, later increased to 60 years. The decision of the respondents to retire the Appellant before he attained the age of 60 years as per his actual date of birth. Matter referred to CJI as difference of opinion..

May 28, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH GOPAL PRASAD — Appellant Vs. BIHAR SCHOOL EXAMINATION BOARD AND OTHERS — Respondent ( Before : Indira Banerjee and Ajay Rastogi, JJ. )…

Service Matters
Service

Conduct, Discipline and Appeal Rules, 1978 – Rule 34.3 – Payment of gratuity – Employer has a right to withhold gratuity during pendency of the disciplinary proceedings. HELD termination’ and ‘dismissal’ are held to be synonymous but the difference between ‘termination’ and ‘dismissal’ is that dismissal could be on account of misconduct with loss of future employment involving dishonesty or criminality and penal in character but that is not in the case of termination – The “termination” as per Black’s Law Dictionary is the complete severance of relationship of employer and employee which in the instant case could be saved during pendency of the disciplinary proceedings

May 28, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH CHAIRMAN-CUM-MANAGING DIRECTOR, MAHANADI COALFIELDS LIMITED — Appellant Vs. SRI RABINDRANATH CHOUBEY — Respondent ( Before : Arun Mishra, M.R. Shah and Ajay Rastogi,…

Corporate

Partnership Act, 1932 – Sections 37 and 48 – Distinction between ‘retirement of a partner’ and ‘dissolution of a partnership firm’ – On retirement of the partner, the reconstituted firm continues and the retiring partner is to be paid his dues in terms of Section 37 of the Partnership Act. In case of dissolution, accounts have to be settled and distributed as per the mode prescribed in Section 48 of the Partnership Act.

May 26, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH GURU NANAK INDUSTRIES, FARIDABAD AND ANOTHER — Appellant Vs. AMAR SINGH (DEAD) THROUGH LRS — Respondent ( Before : N.V. Ramana, Sanjiv Khanna and…

Education

Constitution of India, 1950 – Article 32 – Writ Petition – Conducting “single counselling” for filling up seats in the Post Graduate Medical Courses leading to Degrees and Diplomas and the seats in DNB (Diplomate of National Board) Courses. Admission is now at an advanced stage – HELD This Court do not deem it appropriate to pass any direction for the present year. However, going by the assertions made in the response filed by the Medical Council of India, we may observe that a common counselling or single online counselling in the coming years would definitely take care of any similar grievance.

May 26, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH ALAPATI JYOTSNA AND OTHERS — Appellant Vs. UNION OF INDIA & OTHERS — Respondent ( Before : Uday Umesh Lalit and Dinesh Maheshwari,…

Corporate

SC Allows ED to Attach Assets Of JP Morgan And Its Directors To The Extent Of Amounts Allegedly Diverted From Amrapali Homebuyers HELD We lift the embargo created vide order dated 2nd December, 2019 not to attach the property of J.P. Morgan and its Directors. We permit the Enforcement Directorate to attach the Bank Accounts of J. P. Morgan as well as any other property belonging to J.P. Morgan and its Directors to the extent required”

May 23, 2020 sclaw

SC Allows ED to Attach Assets Of JP Morgan And Its Directors To The Extent Of Amounts Allegedly Diverted From Amrapali Homebuyers [Read Order] LIVELAW NEWS NETWORK 23 May 2020…

Arbitration

Arbitration and Conciliation Act, 1996 – Sections 34 and 37 – Arbitral award – Construction of the terms of a contract is primarily for an arbitrator to decide, unless the arbitrator construes a contract in a manner which no fair minded or reasonable person would take i.e. if the view taken by the arbitrator is not even a possible view to take.

May 22, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH PATEL ENGINEERING LTD. — Appellant Vs. NORTH EASTERN ELECTRIC POWER CORPORATION LTD. (NEEPCO) — Respondent ( Before : R. Banumathi, Indu Malhotra and…

Accident

Accident Compensation – Income To Be Assessed Based On Employee’s Entitlement, Without Deduction Of AllowancesHELD “The bifurcation of the salary into diverse heads may be made by the employer for a variety of reasons. However, in a claim for compensation arising out of the death of the employee, the income has to be assessed on the basis of the entitlement of the employee. We, therefore, proceed for the purpose of the computation on the basis of the annual income of AED 4,82,395”.

May 19, 2020 sclaw

Accident Compensation – Income To Be Assessed Based On Employee’s Entitlement, Without Deduction Of Allowances : SC [Read Judgment] Radhika Roy 19 May 2020 8:46 PM The Supreme Court on…

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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