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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)
Cr P C

Held; while considering an application for bail, detailed discussion of evidence and elaborate documentation of merit is to be avoided–No party should have impression that his case has been pre-judged–Existence of prima facie case is only to be considered–No merit–Appeal dismissed

Jan 1, 2019 sclaw

2009(1) LAW HERALD (SC) 117 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. Arijit Pasayat The Hon’ble Mr. Justice Dr. Mukundakam Sharma Criminal Appeal No. 406…

Service Matters
Service

Service and Labour Law–Absence without leave–Dismissal from service–Misconduct–Proportionality of punishment–Appellant claimed that punishment of termination is disproportionate to gravity of offence charged–No mitigating circumstances could be shown–Similar offence committed earlier–Punishment of simplicitor dismissed not disproportionate to gravity of offence–Appeal dismissed

Jan 1, 2019 sclaw

2009(1) LAW HERALD (SC) 93 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. 2061 of 2008…

Dowry Death

Dowry Death–Soon before death–Words “Soon before her death” occurring in section 304-B of Penal Code, are to be understood in relative and flexible sense–Those words cannot be construed as lying down a rigid period of time to be mechanically applied in each case–Whether or not the cruelty or harassment meted out to the victim for or in connection with the demand of dowry was soon before her death and the proximate cause of her death, under abnormal circumstances, would depend upon the facts of each case–There can be no fixed period of time in this regard–Penal Code, 1860, Section 304-B.  

Dec 31, 2018 sclaw

2009(1) LAW HERALD (SC) 88 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Lokeshwar Singh Panta The Hon’ble Mr. Justice Aftab Alam Criminal Appeal No.67 of 2006…

Arbitration

Territorial Jurisdiction–Ouster clause–Agreement between parties that only Courts at Jaipur alone would have jurisdiction–Even though Courts at Calcutta would have jurisdiction but in view of ouster clause it would only the Courts at Jaipur which would have jurisdiction to entertain such proceeding.

Dec 31, 2018 sclaw

2009(1) LAW HERALD (SC) 81 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice Dr. Mukundakam Sharma Civil Appeal Nos. 5430-5431 of…

Accident

Accident–Owner of vehicle already dead–Vehicle not transferred in the name of his heirs–Insurance renewed in the name deceased owner–Accident took place and driver died–No witnesses examined by insurance company that they were not aware about death of original owner–Compensation rightly granted to wife of deceased driver.

Dec 31, 2018 sclaw

2009(1) LAW HERALD (SC) 74 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. 7009 of 2008…

Bail Declined

COMPLAINANT HAS NOT TO WAIT FOR MISUSE OF BAIL ORDER CAN STRAIGHTWAY CHALLENGE IT–Cancellation of Bail–Complainant can always question the order granting bail if the said order is not validly passed–It is not as if once a bail is granted by any Court, the only way is to get it cancelled on account of its misuse–Bail order can be tested on merits also–Complainant could question the merits of order granting bail– Penal Code, 1860, Section 302–Criminal Procedure Code, 1973, Section 439(2).         

Dec 31, 2018 sclaw

2009(1) LAW HERALD (SC) 72   IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice V.S. Sirpurkar Criminal Appeal No. 2087 of…

Matrimonial

Marriage–Nullity of–A Christian married to a Hindu in a temple and subsequently marriage  was registered under Section 8 of Hindu Marriage Act–Marriage was a nullity and its registration could not validate the same. Marriage–Conditions for–Usage of expression “may” in the opening line of Section 5 of Hindu Marriage Act does not make the provision optional.

Dec 31, 2018 sclaw

2009(1) LAW HERALD (SC) 68 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Altamas Kabir The Hon’ble Mr. Justice Aftab Alam Civil Appeal No. 2446 of 2005…

Cheque Dishonour

Dishonour of Cheque–Breach of trust–Loan advanced by appellant to respondent–Respondent issued cheques–Loan amount not repaid and cheques presented got bounced–Complaint under Section 138 by appellant against respondent pending–Respondent does not dispute issuance of cheques–Ingredients of section 406 IPC not made out against appellant.

Dec 31, 2018 sclaw

2009(1) LAW HERALD (SC) 64 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dr. Arijit Pasayat The Hon’ble Mr. Justice Dr. Mukundakam Sharma Criminal Appeal No.1966 Of…

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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