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)
Narcotics

Narcotic Drugs and Psychotropic Substances Act, 1985, S.42–Secret Infor­ mation-Law summed up-An empowered officer under Section 42(1) is obli­ gated to reduce to writing the information received by him, only when an of­ fence punishable under the Act has been committed in any building, convey­ ance or an enclosed place, or when a document or an article is concealed in a building, conveyance or an enclosed place. Compliance with Section 42, in­ cluding recording of information received by the empowered officer, is not mandatory

Dec 28, 2018 sclaw

2018(4) Law Herald (SC) 3246 : 2018 LawHerald.org 1783 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Chief Justice DipakMisra Hon’ble Mr. Justice Dr. Dhananjaya Y. Chandrachud Hon’ble Mrs.…

Constitution

Writ Jurisdiction—Restoration of Possession—High Court not justified in issuing a writ of mandamus granting relief of restoration of the possession of flat and writ petition ought to be dismissed in limine as not maintainable Writ Jurisdiction—Scope of—High Court cannot allow its constitutional jurisdiction to be used for deciding disputes, for which remedies under the general law, civil or criminal are available

Dec 28, 2018 sclaw

2018(4) Law Herald (SC) 3242 : 2018 LawHerald.Org 1937 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mr. Justice Indu Malhotra Civil Appeal No.…

Service Matters
Service

Service Law—Penalty—Judicial Review—The imposition of a penalty in disciplinary proceeding lies in the sole domain of the employer—Unless the penalty is found to be shockingly disproportionate to the charges which are proved, the element of discretion which is attributed to the employer cannot be interfered with.

Dec 28, 2018 sclaw

2018(4) Law Herald (SC) 3239 : 2018 LawHerald.Org 1936 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Dr. Dhananjaya Y. Chandrachud Hon’ble Mr. Justice M.R. Shah Civil Appeal…

Will & Succession

Succession Act, 1963, S.63—Will-Suspicious Circumstance—Beneficiary of Will deposed that in lieu of services rendered by him testator had executed the Will in his favour-But as per evidence on record beneficiary was in Army service from year 1960-1979, where as the Will was executed in the year 1970—Apart from beneficiary no other family members gave statement in support of services rendered by them—Will though was registered but discarded — Will—Proof of Execution—For proving the Will not only statutory requirements are to be satisfied but the Will should be ordinarily free from suspicious circumstances

Dec 28, 2018 sclaw

2018(4) Law Herald (SC) 3233 : 2018 LawHerald.Org 1935 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice N.V. Ramana Hon’ble Mr. Justice Mohan M. Shantanagoudar Civil Appeal No.…

Preventive Detention

Criminal Law–Detention–Writ petition before High Court to quash the order of detention–Orders were restrained to be enforced–Became infructuous by lapse of time–Writ was allowed with the observation that the respondents will be at liberty to pass any fresh order if so required to take appropriate action thereafter in accordance with law–Order of High Court set aside–The proper order required to be passed was to call upon the respondent first to surrender pursuant to detention order

Dec 27, 2018 sclaw

2009(1) LAW HERALD (SC) 49 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Arijit Pasayat The Hon’ble Mr. Justice Mukundakam Sharma Criminal Appeal No. of 2008 (Arising…

I P C

Criminal Law–Five persons convicted and sentenced by Session Court–Four accused preferred Criminal appeals–High Court allowed the appeal of one but in respect of others confirmed the order of conviction and sentence–Appeal before Supreme Court–Contention that when the High Court acquitted one of the accused not believing the prosecution story and granted benefit of doubt to him, such benefit ought to have been to the appellant also when a part of the prosecution story was not believable and was not behaved by the High Court, on the same set of facts and circumstances, it ought not to have convicted the appellant–Contention repelled

Dec 27, 2018 sclaw

2009(1) LAW HERALD (SC) 42 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice C.K. Thakker The Hon’ble Mr. Justice D.K. Jain Criminal Appeal No. 386 of 2007…

Labour Cases

Backwages–Backwages are ordinarily to be granted, keeping in view the principles of grant of damages in mind–It cannot be claimed as a matter of right. Transfer of Employee–Ordinarily an employee who has been transferred should, subject to just exceptions, join at his transferred place–Ordinarily in an industrial undertaking indiscipline should not be encouraged.

Dec 26, 2018 sclaw

2009(1) LAW HERALD (SC) 27 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. 7011 of 2008…

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