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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)
Acquittal

Murder—Death Penalty—The conduct of the convict in prison cannot be lost sight of and is a relevant mitigating factor Duty of Court—It is duty of Court to be constitutionally correct even when its view is counter-majoritarian  the public opinion Murder—Death Sentence—Possibility of Reform—Probability and possibility of reform of a criminal can be done properly only through psychological/psychiatric evaluation–Media Trial-It has almost become a trend for the investigating agency to present their version and create a cloud in the collective conscience of the society regarding the crime and the criminal

Jan 13, 2019 sclaw

2018(4) Law Herald (SC) 3078 : 2018 LawHerald.Org 1858 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Deepak Gupta Hon’ble Mr. Justice Hemant Gupta Criminal Appeal No(S). 1482-1483…

I P C

Criminal Complaint–Preliminary Inquiry under Section 202 Cr.P.C.–Although an accused has no right to participate unless the process is issued, he may remain present either in person or through a counsel or a agent with a view to be informed of what is going on. Cognizable Offence–Information to police–Even in a case where no action is taken by police, the informant’s remedy lies under Section 190 and 200 of the Cr.P.C.

Jan 12, 2019 sclaw

2009(1) LAW HERALD (SC) 219 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Cyriac Joseph Criminal Appeal No. 2054 of 2008…

Service Matters
Service

Appointment of Judge–Once the Government on being satisfied that a suitable candidate who was earlier appointed as an Additional Judge is suitable for appointment as a permanent Judge, the elaborate consultation has not been considered necessary–Chief Justice of High Court not required to consult collegium of High Court.

Jan 12, 2019 sclaw

2009(1) LAW HERALD (SC) 204 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. Arijit Pasayat The Hon’ble Mr. Justice Dr. Mukundakam Sharma Writ Petition (Civil) No.…

Contempt

Contempt–When the court either suo motu or on a motion or a reference, decides to take action and initiate proceedings for contempt, it assumes jurisdiction to punish for contempt–The exercise of jurisdiction to punish for contempt commences with the initiation of a proceeding for contempt and if the order is passed not discharging the rule issued in contempt proceedings, it would be an order or decision in exercise of its jurisdiction to punish for contempt–Against such order, appeal would be maintainable.

Jan 12, 2019 sclaw

2009(1) LAW HERALD (SC) 197 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Cyriac Joseph Civil Appeal No. 7317 of 2008…

Service Matters
Service

Service Law—Higher Qualification—Possession of higher qualification does not always mean that candidate has requisite prescribed lower qualification for the post Service Law—Qualification—It is no part of the role or function of judicial review to expand upon the ambit of the prescribed qualifications

Jan 12, 2019 sclaw

2018(4) Law Herald (SC) 3443 : 2018 LawHerald.Org 1953 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice U.U. Lalit Hon’ble Mr. Justice Dr Dhananjaya Y Chandrachud Civil Appeal…

Arbitration

Arbitrator—Appointment of—Challenge to—When an arbitrator was allegedly appointed against the terms of the agreement (arbitration clause) the provisions of 5.11(6) cannot be invoked to challenge such appointment Arbitrator—Appointment of—Amendment of 2015—General conditions of the contract cannot be taken to be the agreement between the parties so as to apply the provisions of the amended Act

Jan 12, 2019 sclaw

2018(4) Law Herald (SC) 3433 : 2018 LawHerald.Org 1952 IN THE SUPREME COURT OF INDIA Before Hon’ble Mrs. Justice R. Banumathi Hon’ble Mrs. Justice Indira Banerjee Civil Appeal Nos. 11824-11825…

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