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)
Land Acquisition

Gujarat Urban Land (Ceiling and Regulation) Act, 1976 – Sections 6, 9, 10, 10(5) and 20(1)(a) – Physical possession – The settled legal position that it is difficult to take physical possession of the land under compulsory acquisition – HELD Subsequent thereto, the retention of possession would tantamount only to illegal or unlawful possession.HELD that the writ petition filed in the year 2001 by the appellants with limited relief of questioning the Possession Panchnama dated 20.3.1986, suffered from laches.

May 8, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH KAPILABEN AMBALAL PATEL AND OTHERS — Appellant Vs. STATE OF GUJARAT AND ANOTHER — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari,…

Constitution

Civil Procedure Code, 1908 (CPC) – Section 141 – Constitution of India, 1950 – Article 226 – When the petition raises complex questions of fact, which may for their determination require oral evidence to be taken, and on that account the High Court is of the view that the dispute should not appropriately be tried in a writ petition, the High Court may decline to try a petition. HELD we have no hesitation in taking the view that in the facts of the present case, the High Court should have been loath to entertain the writ petition filed by the respondent No. 1 and should have relegated the respondent No. 1 to appropriate remedy

May 8, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH PUNJAB NATIONAL BANK AND OTHERS — Appellant Vs. ATMANAND SINGH AND OTHERS — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ.…

C P C

Specific Relief Act, 1963 – Section 34 – Civil Procedure Code, 1908 (CPC) – Order 23 Rule 3A – Transfer of Property Act, 1882 – Section 52 – Bar to suit – Compromise decree – Merely because the appellant was not party to the compromise decree in the facts of the present case, will be of no avail to the appellant, much less give him a cause of action to question the validity of the compromise decree passed by the High Court by way of a substantive suit before the civil Court to declare it as fraudulent, illegal and not binding on him

May 8, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH TRILOKI NATH SINGH — Appellant Vs. ANIRUDH SINGH(D) THR. LRS AND OTHERS — Respondent ( Before : A.M. Khanwilkar and Ajay Rastogi, JJ. )…

Contempt

Contempt of Courts Act, 1971 – Sections 12 and 14 – Rules to Regulate Proceedings for Contempt of the Supreme Court, 1975 – Rule 3 – Suit for permanent injunction, possession and for recovery of rent and damages/mesne profits till the recovery of possession – This Court find force in the explanation offered by the respondent that as per its bona fide understanding, there was no outstanding dues payable to the petitioner – Moreover, as observed by the High Court, these aspects could be answered by the executing Court if the parties pursue their claim(s) before it in that regard

May 8, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH HUKUM CHAND DESWAL — Appellant Vs. SATISH RAJ DESWAL — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. ) Contempt Petition…

Corporate

Andhra Pradesh Value Added Tax Act, 2005 – Section 31 – Constitution of India, 1950 – Article 226 – Assessment order – It is well settled that rejection of delay application by the appellate forum does not entail in merger of the assessment order with that order – Appeal allowed.  

May 8, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH ASSISTANT COMMISSIONER (CT) LTU, KAKINADA AND OTHERS — Appellant Vs. M/S. GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED — Respondent ( Before :…

Electricity Act

Electricity Act, 2003 – Section 125 – Electricity Supply Act, 1948 – Section 43(A) – Determination of tariff for sale of electricity by the generating company to the Electricity Boards – Agreement between the parties was that interest on the sum of Rs. 53.90 crores was payable for the specified period 01.07.2003 to 31.12.2009 -Therefore, CLP’s claim that any amount was payable, for any period prior to 01.07.2003, was not tenable

May 8, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH CLP INDIA PRIVATE LIMITED — Appellant Vs. GUJARAT URJA VIKAS NIGAM LTD AND ANOTHER — Respondent ( Before : Arun Mishra, Vineet Saran and…

I P C

Penal Code, 1860 (IPC) – Sections 147, 148, 149, 300, 304, 304 Part I, 323, 307, 326 and 302 – Criminal Procedure Code, 1973 (CrPC) – Section 377(3) – Murder – Restoration of conviction – As the death of deceased was caused by the act of accused No. 5 giving one fatal blow on the head, which was with the intention of causing his death or causing such bodily injury as is likely to cause death, the case would be covered by Section 304 Part I, IPC. This Court disapprove that approach of the High Court – Appeal allowed.

May 8, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH STATE OF RAJASTHAN — Appellant Vs. MEHRAM AND OTHERS — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. ) Criminal Appeal…

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