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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)
Electricity Act

Electricity Act, 2003 – Levy of wheeling charges – Transmission licence – It was contended on behalf of HPCL that 110 kV HPCL line is a transmission line – The metering for HPCL is done at TPC-D sub-station which is admittedly a transmission asset – The CEA Regulations 2010, the Maharashtra Electricity Regulatory Commission (Transmission Open Access) Regulations, 2016 and the Maharashtra Electricity Regulatory Commission (Distribution Open Access) Regulations, 2016 provide for demarcation between the transmission and distribution boundaries on the basis of voltage – The Tribunal erred in ignoring the said Regulations while holding that 2×110 kV lines are part of the distribution system HELD Tribunal judgement set aside, remitted for fresh adjudication.

Apr 3, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SAI WARDHA POWER GENERATION LIMITED — Appellant Vs. THE TATA POWER COMPANY LIMITED DISTRIBUTION AND OTHERS — Respondent ( Before : L. Nageswara Rao…

Service Matters
Service

Service Law – Disaster Management Act, 2005 – Section 44 – Disaster Management (National Disaster Response Force) Rules, 2008 – Rule – 75 – Deputation Allowance – Jurisdiction of High Court – Till 11.09.2009 the respondent continued to be under the control of his parent organisation i.e. CISF and was also getting his pay and allowances from the said authority. Therefore, though he as a member of his Battalion may have been serving the NDRF, it cannot be said that he was on deputation to the NDRF

Apr 3, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA AND OTHERS — Appellant Vs. R. THIYAGARAJAN — Respondent ( Before : Deepak Gupta and Aniruddha Bose, JJ. ) Civil Appeal…

Direct Taxation

NDTV TAX CASE : Income Tax Act, 1961 – Sections 147 proviso 2 and 148 – Scrutiny Notice – If the revenue is to rely upon the second proviso and wanted to urge that the limitation of 16 years would apply, then in opinion in the notice or at least in the reasons in support of the notice, the assessee should have been put to notice that the revenue relies upon the second proviso HELD We accordingly allow the appeal by holding that the notice issued to the assessee shows sufficient reasons to believe on the part of the assessing officer to reopen the assessment but since the revenue has failed to show non-disclosure of facts the notice having been issued after a period of 4 years is required to be quashed.Therefore, the revenue may issue fresh notice taking benefit of the second proviso if otherwise permissible under law.

Apr 3, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH NEW DELHI TELEVISION LIMITED — Appellant Vs. DEPUTY COMMISSIONER OF INCOME TAX — Respondent ( Before : L. Nageswara Rao and Deepak Gupta, JJ.…

Rent

Landlord and Tenant — Eviction — Denial of relationship — Original owner inducted tenant — Owner made family settlement in favour of his son with regard to demised premises, thus son of landlord acquired title — Such confernment/settlement to title cannot be questioned by tenant — Eviction petition by son of original landlord on  his  personal necessity upheld.

Apr 2, 2020 sclaw

2020(1) Indian Civil Cases 761 (S.C.) SUPREME  COURT  OF INDIA Before :– R. BANUMATHI, A.S. BOPANNA & HRISHIKESH ROY, JJ. Civil Appeal No. 6572 of 2010 / Decided on 15/11/2019…

Environment

Environmental Clearances – Circular – Grant of ex post facto environmental clearances – HELD This Court must take a balanced approach which holds the industries to account for having operated without environmental clearances in the past without ordering a closure of operations – The directions of the NGT for the revocation of the ECs and for closure of the units do not accord with the principle of proportionality – Penalties must be imposed for the disobedience with a binding legal regime – The breach by the industries cannot be left unattended by legal consequences –

Apr 2, 2020 sclaw

SUPREME COURT OF INDIA DIVISION BENCH ALEMBIC PHARMACEUTICALS LIMITED — Appellant Vs. ROHIT PRAJAPATI AND OTHERS — Respondent ( Before : Dr Dhananjaya Y Chandrachud and Ajay Rastogi, JJ. )…

Limitation

Limitation Act, 1963, Section 12(2) — Limitation — Computation of — Exclusion of time for required obtaining certified copy — Courts are obliged to compute limitation on basis of endorsement as contained in certified copy — If there is any suspicion of unfair and/ or improper practice, remedy lies in initiating domestic inquiry or may be criminal investigation against concerned staff of Court responsible  for supply  of certified copies.    

Apr 1, 2020 sclaw

2020(1) Indian Civil Cases 635 (S.C.) SUPREME  COURT  OF INDIA Before :– INDIRA BANERJEE & M.R. SHAH, JJ. Petition for Special Leave to Appeal (C) No.24862 of 2019 Decided 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