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)
Constitution

It is settled law that the fundamental right under Article 30 cannot be waived.If school is a minority institution, Rule 28 of the Rules for Management of Recognized Non-Government Institutions (Aided and Unaided) 1969, cannot possibly apply as there would be a serious infraction of the right of school to administer the institution with teachers of its choice.

Sep 29, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH CHANDANA DAS (MALAKAR) — Appellant Vs. THE STATE OF WEST BENGAL AND OTHERS — Respondent ( Before : R.F. Nariman, R. Subhash Reddy and…

Will & Succession

Wakfs Act, 1954 – Section 56 – Waqfs Act, 1995 – Sections 63 and 83(9) – Succession Act, 1925 – Section 25 – Appointment of mutawalli . The High Court’s finding that the waqif intended that the mutawalli-ship should devolve upon Kammu Mia’s descendants only after the waqif’s direct lineal descendants are exhausted is patently incorrect in as much as the waqf deed does not contain any such stipulation.

Sep 29, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH MD. ABRAR — Appellant Vs. MEGHALAYA BOARD OF WAKF AND ANOTHER — Respondent ( Before : N.V. Ramana, Mohan M. Shantanagoudar and Ajay Rastogi,…

C P C

Civil Procedure Code, 1908 (CPC) – Order 22 – Mutawalliship – The word “putro” means son and grandson. In reading and interpreting the term “putro poutradi krome”, the meaning of the individual words must also be considered and accounted for. A combined reading of these terms lends support to the view that “putro poutradi krome” means son and grandson, generation after generation, and therefore does not include any female descendants

Sep 29, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH  SYEDA NAZIRA KHATOON (D) BY LR. — Appellant Vs. SYED ZAHIRUDDIN AHMED BAGHDADI AND OTHERS — Respondent ( Before : N.V. Ramana, Mohan M.…

Property Matters

Thus, there can be no manner of dispute that a plaintiff can claim title to the property based on adverse possession – Plea of adverse possession can be used both as an offence and as a defence i.e. both as sword and as a shield. Appeal allowed.Ravinder Kaur Grewal & Ors. v. Manjit Kaur & Ors. Followed

Sep 29, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH KRISHNAMURTHY S. SETLUR (D) BY LRS. — Appellant Vs. O. V. NARASIMHA SETTY (D) BY LRS. — Respondent ( Before : Deepak Gupta and…

Specific Performance

Specific Relief Act, 1963 – Section 20(2)(c) – Suit for specific performance – Agreement to sell – To take benefit of clause (c) of sub­section (2) of Section 20 of the Specific Relief Act, the defendant in a suit for specific performance must show that he entered into the contract under the circumstances which though rendering the contract voidable, make it inequitable

Sep 29, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH LEELADHAR (D) THR. LRS. — Appellant Vs. VIJAY KUMAR (D) THR. LRS. AND OTHERS — Respondent ( Before : Deepak Gupta and Aniruddha Bose,…

State Laws

Bombay Tenancy and Agricultural Lands Act, 1948 – Section 27(1) – Karnataka Land Reforms Act, 1961 – Sections 21 and 48-A – Grant of occupancy rights – Cultivatory possession – Will is not hit by the embargo, whether that contained in Section 27(1) of the Act of 1948 or in Section 21 of the Act of 1961.

Sep 29, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH  KANNA TIMMA KANAJI MADIWAL (D) THROUGH LRS. — Appellant Vs. RAMACHANDRA TIMMAYA HEGDE (D) THROUGH LRS AND OTHERS — Respondent ( Before : A.M.…

Property Matters

Maharashtra Cooperative Societies Act, 1960 – Sections 22, 91 and 97 – Allotment of plot -Allotment of Plot No.2 in favour of the Appellant was illegal and that the Resolution passed by the Society in its meeting dated 25.03.1990 and the sale deed executed by the Society on 25.04.1989 were required to be quashed, are absolutely correct and fully justified – Appeal dismissed.

Sep 29, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH  SHIVKISHAN — Appellant Vs. SUJATA TARACHAND MAKHIJA AND OTHERS — Respondent ( Before : Uday Umesh Lalit and Vineet Saran, JJ. ) Civil Appeal…

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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