Supreme Court of India Judgements

47020 Judgements hosted as on 04/01/2026 - Search (FREE), Subscribe, Read & Download

Top Tags

Latest Post

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)
Arbitration

Appointment of arbitrator – Appellant’s own default in sleeping over his right for 14 years will not constitute a case of ‘undue hardship’ justifying extension of time under Section 43(3) of the 1996 Act or show ‘sufficient cause’ for condonation of delay under Section 5 of the Limitation Act . Held High Court’s observation that the entire dispute seems concocted so as to pursue a monetary claim against the respondents approved.

Sep 8, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH M/S GEO MILLER & CO. PVT. LTD. — Appellant Vs. CHAIRMAN, RAJASTHAN VIDYUT UTPADAN NIGAM LTD. — Respondent ( Before : N.V. Ramana, Mohan…

Acquittal

In the instant case, none of the circumstances relied upon by the prosecution have been proved beyond reasonable doubt, and there is no question of a complete chain of circumstances being formed that would point towards the guilt of the accused. In Court’s considered opinion, the benefit of doubt should therefore be granted in their favour – The Courts below erred in convicting Accused Nos. 1 and 2 for the offences of the abduction and murder of the deceased – Appeal allowed.

Sep 8, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH UMESH TUKARAM PADWAL AND ANOTHER — Appellant Vs. THE STATE OF MAHARASHTRA — Respondent ( Before : N.V. Ramana, Mohan M. Shantanagoudar and Ajay…

I P C

Unlawful assembly and rioting with deadly weapons – Common object – The important ingredients of an unlawful assembly are the number of persons forming it i.e., five; and their common object. Common object of the persons composing that assembly could be formed on the spur of the moment and does not require prior deliberations – Course of conduct adopted by the members of such assembly; their behaviour before, during, and after the incident; and the arms carried by them are a few basic and relevant factors to determine the common object.

Sep 8, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH MANJIT SINGH — Appellant Vs. THE STATE OF PUNJAB — Respondent ( Before : A.M. Khanwilkar and Dinesh Maheshwari, JJ. ) Criminal Appeal No.…

Land Acquisition

High Court has erred in quashing and setting aside the acquisition proceedings on the ground that the same have lapsed as the award was not declared within a period of two years from the date of declaration under Section 6 of the Act – High Court has committed a grave error in not excluding the period of interim stay granted by it in writ petition – Even grant of interim stay of possession would also save lapsing of the acquisition – Appeal allowed.

Sep 8, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH THE STATE OF MAHARASHTRA AND OTHERS — Appellant Vs. M/S MOTI RATAN ESTATE AND ANOTHER — Respondent ( Before : Arun Mishra, M.R. Shah…

I P C

Weights and Measures Act, 1976 – Sections 12 and 30 – Short delivery of petrol and diesel – Section 153 of the Indian Penal Code has been made inapplicable under the Act as power of search and seizure is vested with the designated authorities under the Act. Therefore, the entire Code is inapplicable in respect of the prosecution under the Act that the police cannot enter any place for the purpose.

Sep 8, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE STATE OF UTTAR PRADESH — Appellant Vs. AMAN MITTAL AND ANOTHER — Respondent ( Before : L. Nageswara Rao and Hemant Gupta, JJ.…

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