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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)
I P C

Rape— Women of easy virtue—A woman of easy virtue also could not be raped by a person for that reason. Perjury—Police Officers—To initiate prosecution under Section 195 Cr.P.C too readily that too against the police officials who were conducting the investigation may not be a correct approach.

Dec 18, 2018 sclaw

2018(4) Law Herald (SC) 2883 : 2018 LawHerald.Org 1755 IN THE SUPREME COURT OF INDIA Before Hon’ble Mrs. Justice R. Banumathi Hon’ble Mrs. Justice Indira Banerjee Criminal Appeal No. 2299…

Cr P C

Indian Penal Code, 1860, S.302~Murder~Charges—Omission to frame charge—Accused failed to prove prejudice caused to him due to non- framing of charge—Non objection has been raised earlier on this ground-­ Accused throughout has been defending himself against charge u/s 302 r/ w S.34 IPC-In such facts and circumstances, it cannot be said that the failure of justice has occasioned to him and the absence of a charge under Section 302 read with Section 34IPC cannot be said to have caused any prejudice to him—Conviction upheld.     

Dec 18, 2018 sclaw

2018(4) Law Herald (SC) 2869 : 2018 LawHerald.Org 1753 IN THE SUPREME COURT OF INDIA Before Hon’ble Mrs. Justice R. Banumathi Hon’ble Mrs. Justice Indira Banerjee Criminal Appeal No. 1568…

Acquittal

Indian Penal Code, 1860, S.302~Murder~Injuries on deceased-Acquittal- -Weapon of offence—Deceased had suffered multiple chop injuries- Weapon of offence recovered from place of occurrence is an ordinary knife used for cutting betel nut, one feet long with a bent sharp point—Chop injuries were not possible with the same—The alleged knife was not even shown to doctor for eliciting opinion if the injuries could have been caused by the same—Accused acquitted.   

Dec 18, 2018 sclaw

2018(4) Law Herald (SC) 2862 : 2018 LawHerald.Org 1752 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice R.F. Nariman Hon’ble Mr. Justice Navin Sinha Criminal Appeal No. 1330…

Cr P C

Criminal Procedure Code, 1973, S.231(2)–Deferment of cross-examination of witness—Balance must be struck between the rights of the accused, and the prerogative of the prosecution to lead evidence—The following factors must be kept in consideration: (i) possibility of undue influence on witness(es); (ii) possibility of threats to witness(es); (iii) possibility that non-deferral would enable subsequent witnesses giving evidence on similar facts to tailor their testimony to circumvent the defence strategy; (iv) possibility of loss of memory of the witness(es) whose examination-in-chief has been completed; (v) occurrence of delay in the trial, and the non-availability of witnesses, if deferral is allowed, in view of Section 309(1) of the Cr.P.C.

Dec 17, 2018 sclaw

2018(4) Law Herald (SC) 2852 : 2018 LawHerald.Org 1751 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Abhay Manohar Sapre Hon’ble Mrs. Justice Indu Malhotra Criminal Appeal No.…

Accident

Motor Vehicles Act, 1988, S.166–Accident-Insurance–Pay & Recover- Insurance company held not liable to pay keeping in view breach of terms of policy—Insurance company contended since owner of offending vehicle has been proceeded exparte therefore it will be difficult to trace the owner so they are not liable to first pay and then recover—Contention rejected- Insurance company directed to pay & recover.

Dec 17, 2018 sclaw

2018(4) Law Herald (SC) 2841 : 2018 LawHerald.Org 1746 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Chief Justice Dipak Misra Hon’ble Mr. Justice A.M. Khanwilkar Hon’ble Mr. Justice…

Cheque Dishonour

Negotiable Instruments Act, 1881, S.I38—Dishonour of Cheque—Legal enforceable debt—Cheques were issued towards repayment of capital infused by the complainant in the company of accused—Cheques were dishonoured with memo of ‘Stop payment’ and “Insufficient funds”–Accused admitted his signatures—Presumption under S.I39 would operate

Dec 16, 2018 sclaw

2018(4) Law Herald (SC) 2829 : 2018 LawHerald.Org 1744 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Rohinton Fall Nariman Hon’ble Mrs. Justice Indu Malhotra Criminal Appeal No(S).…

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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