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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)
Constitution

Whether respondent entitled to rents and profits till the passing of interim order i.e. prior to 5-4-2002?– For the rents and profits collected prior to the date of order of status quo, the applicant would be required to file a suit to recover the same–Directions given to the appellants to hand over the possession of other properties, relates to the immovable properties of the estate and not to the rents and profits collected by the custodian from the estate prior to 5-4-2002–Two sets of properties dealt with separately–Since the amount recorded in the custodian’s ledger as being credited to the Estate of Raja of Mahmudabad represents the collections made from the estate prior to the order of status-quo passed on 5-4-2002, respondent given leave to recover the same by filing a suit–Applications dismissed.

Nov 23, 2018 sclaw

2010(1) LAW HERALD (SC) 479 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Altamas Kabir The Hon’ble Mr. Justice Cyriac Joseph Civil Appeal No. 2501 of 2002…

Municipal Laws

State Government failed to appreciate that the decisions for publication of advertisements, calling for tenders and payment of salaries were made by the entire council and the President-Appellant could not be singled out for those decisions taken by the Council–Actions of the appellant, even if proved, only amount to irregularities, and not grave forms of illegalities, which may allow the State Government to invoke its extreme power under Section 41-A–removal orders, quashed–In the absence of a finding that any loss was caused, the decision of the State Government can not be sustained–Disqualification of the appellant expunged.      

Nov 23, 2018 sclaw

2010(1) LAW HERALD (SC) 474 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Chief Justice K.G. Balakrishnan The Hon’ble Mr. Justice P. Sathasivam Civil Appeal No. 222 of…

Service Matters
Service

Major penalty was imposed upon him–Appellant preferred appeal–Division Bench remitted the matter to the Single Judge to be heard afresh–No serious infirmity with the impugned judgment of the Division Bench–However, the appellant has been facing inquiry and Court proceedings for almost twenty five years and at this stage remitting the matter to the Single Judge would be very harsh–Supreme Court directed that instead of withholding of two increments, three increments be withheld which should meet the ends of justice.

Nov 22, 2018 sclaw

2010(1) LAW HERALD (SC) 464 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dalveer Bhandari The Hon’ble Mr. Justice Asok Kumar Ganguly Civil Appeal Nos. 475-476 of…

Murder

Indian Penal Code, 1860, S. 302–Murder–Murder of Wife–Circumstantial evidence –Burn injuries–Kerosene oil stove was planted at the site in a fake attempt to hide the homicidal death–Prosecution proved beyond pale of doubt that the deceased died a homicidal death and not an accidental death on account of bringing insufficient dowry and appellant having extra-marital affairs–Presence of kerosene oil on the body of the deceased and clothes put on by her, rules out the theory of accidental fire.

Nov 22, 2018 sclaw

2010(1) LAW HERALD (SC) 455 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Harjit Singh Bedi The Hon’ble Mr. Justice J.M.Panchal Criminal Appeal No. 125 of 2009…

Cr P C

Investigation–Transfer of investigation to CBI–In an appropriate case when the court feels that the investigation by the police authorities is not in the proper direction,  it is always open to the court to hand over the investigation to the independent agency like CBI –Cannot be said that after the charge sheet is submitted, SC is not empowered, to hand over the investigation to an independent agency like CBI. Investigation–Transfer of investigation to CBI–Accusations are directed against the local police personnel in which high Police officials of the State involved– Direction issued to CBI to take up the investigation

Nov 22, 2018 sclaw

2010(1) LAW HERALD (SC) 441 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice Aftab Alam Writ Petition (Crl.) No.6 of 2007…

Constitution

PIL–Classic case of the abuse of the process of the court–Appointment of  Judge of a High Court challenged before the High Court in a Public Interest Litigation on the ground that he could not hold the Office and was ineligible because he had attained the age of 62 years much before he was appointed as the Advocate General–Third clause of Article 165 says that the Advocate General shall hold office during the pleasure of the Governor, hence the provision does not limit the duration of his appointment by reference to any particular age–High Court entertained the petition despite the fact that the controversy involved in the case was no longer res integra –SC  directed to quash the proceedings

Nov 22, 2018 sclaw

2010(1) LAW HERALD (SC) 401 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Dalveer Bhandari The Hon’ble Mr. Justice Mukundakam Sharma Civil Appeal Nos. 1134-1135 of 2002…

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