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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)
Dowry Death

Indian Penal Code, 1860, S.304-B~Dowry Death-Soon before Death- What must be borne in mind is that the word “soon” does not mean “immediate”–A fair and pragmatic construction keeping in mind the great social evil that has led to the enactment of Section 304-B IPC would make it clear that the expression is a relative expression—Time-lags may differ from case to case—All that is necessary is that the demand for dowry should not be stale but should be the continuing cause for the death of the married woman under Section 304-B. 

Dec 7, 2018 sclaw

2018(4) Law Herald (SC) 2735 : 2018 LawHerald.Org 1607 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Ranjan Gogoi Hon’ble Mr. Justice Navin Sinha Hon’ble Mr. Justice K.M.…

Murder

Indian Penal Code, 1860, S.302–Murder–Motive–Son killed his father–Son nursed grudge against his father because of his share in the agricultural land—Motive to kill stood established—Conviction upheld.

Dec 7, 2018 sclaw

2018(4) Law Herald (SC) 2724 : 2018 LawHerald.Org 1605 IN THE SUPREME COURT OF INDIA Before                            Hon’ble Mr. Justice Ranjan Gogol                     Hon’ble Mr. Justice Navin Sinha Hon’ble Mr.…

Constitution

Right to Information—Reason for Information—Even private documents submitted to public authorities may, under certain situations, form part of public record. RERA— Layout Plans—Directions issued to display such sanction plan/ layout plans at the construction site also We, thus, dismiss the appeals with costs quantified at Rs.2.50 lakhs (Rupees two lakhs & fifty thousand), payable by the appellant to respondent No.3 (though hardly the actual expenses!)

Dec 4, 2018 sclaw

2018(4) Law Herald (SC) 2701 : 2018 LawHerald.Org 1603 IN THE SUPREME COURT OF INDIA Before Hon’ble Mr. Justice Kurian Joseph Hon’ble Mr. Justice Sanjay Kishan Haul Civil Appeal Nos.…

Murder

Murder–Death sentence–Murder of five innocent persons committed for ransom– Accused were not named in the FIR–FIR was lodged against unknown persons–Name of the appellants came into light during investigation–Appellants in prison for the last 14 years–Death sentence commuted  into that of life imprisonment–Despite the nature of the crime, death penalty can be substituted with life sentence. Test Identification Parade–Merely because there was delay, the outcome of the identification parade cannot be thrown out if the same was properly done after following the procedure

Dec 1, 2018 sclaw

Mulla v. State of U.P. 2010(1) LAW HERALD (SC) 609 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice P. Sathasivam The Hon’ble Mr. Justice H.L. Dattu Criminal…

Labour Cases

Appellant made reference before Labour Court–Labour Court concluded that the workman worked with the Department for a period of more than 240 days preceding the date of termination, thus directed reinstatement–High Court set aside the award of the Labour Court–Appeal–Appellant worked for 3 years without break during his service tenure–No reason given of his termination–Termination in contravention of the provisions of Section 25-F–High Court ought not to have interfered with the factual finding rendered by the Labour Court–Impugned order of the High Court set aside and that of the Labour Court restored. 

Dec 1, 2018 sclaw

2010(1) LAW HERALD (SC) 592 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice P. Sathasivam The Hon’ble Mr. Justice H.L. Dattu Civil Appeal No. 229 of 2010…

Labour Cases

Regularization of services–Daily wagers–Merely because a temporary employee or a casual wage worker is continued for a time beyond the term of his appointment, he would not be entitled to be absorbed in regular service or made permanent, merely on the strength of such continuance, if the original appointment was not made by following a due process of selection as envisaged by the relevant rules.

Dec 1, 2018 sclaw

2010(1) LAW HERALD (SC) 589 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice V.S. Sirpurkar The Hon’ble Mr. Justice Dr. Mukundakam Sharma Civil Appeal Nos. 795-798 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