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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)
C P C

No delay was caused by petitioner in filing application for restoration–Petitioner had been diligently prosecuting the litigation since 1982–Improper to punish petitioner for non-appearance of his counsel–Orders of the High Court set aside.                                   

Nov 21, 2018 sclaw

2010(1) LAW HERALD (SC) 392 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice R.M. Lodha Civil Appeal Nos. 7648-7649 of 2009…

Constitution

Relaxation in age limit–Concession in fee and age relaxation only enabled certain candidates belonging to the reserved category to fall within the zone of consideration but do not tilt the balance in favour of the reserved category candidates, in the preparation of final merit/select list–No infringement of Article 16(1) of the Constitution of India if relaxation in age or concession in fee given.

Nov 21, 2018 sclaw

2010(1) LAW HERALD (SC) 372 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Tarun Chatterjee The Hon’ble Mr. Justice Surinder Singh Nijjar Civil Appeal No. 74 of…

State Laws

Lease and Licence–Distinction–Difference between lease and the licence is to be determined by finding the real intention of the parties from the total reading of the document and also considering the surrounding circumstances—- Lease and Licence–Distinction–Difference between a tenancy and a licence is that, in a tenancy, an interest passes in the land, whereas, in a licence, it does not.     

Nov 21, 2018 sclaw

2010(1) LAW HERALD (SC) 366 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice Markandey Katju The Hon’ble Mr. Justice Asok Kumar Ganguly Civil Appeal No. 6391 of…

Consumer

Medical Negligence–Expert opinion–Opinion of Expert Doctor obtained without sending him complete record of medical treatment (i.e. original, x-ray, MRI report)–On basis of report Commission gave finding that there was no negligence–Commission directed to forward all records of treatment to the Doctor for his expert opinion–Commission to pass fresh order after receipt of expert opinion. Expert opinion–An expert is not a witness of fact and his evidence is really of an advisory character

Nov 21, 2018 sclaw

2010(1) LAW HERALD (SC) 359 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice G.S. Singhvi The Hon’ble Mr. Justice H.L. Dattu Civil Appeal No. 5991 of 2002…

Property Matters

Registration of Sale deed–Power of Attorney sales instead of execution and registration of regular sale deeds– Any process which interferes with regular transfers under deeds of conveyance properly stamped, registered and recorded in the registers of the Registration Department, is to be discouraged and deprecated.

Nov 21, 2018 sclaw

2010(1) LAW HERALD (SC) 355 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice R.V. Raveendran The Hon’ble Mr. Justice J.M. Panchal Special Leave Petition (C) No. @…

C P C

Civil Procedure Code, 1908, O. 4, R. 2–Civil Procedure Code, 1908, S. 149–Court Fee Act, 1870, S. 4–Deficit Court fee–Plaintiff sought permission to make up deficiency–Court whether can allow the application without notice to the opposite party–Held; Yes–Court fee is a matter between State and the suitor.–Mention of a wrong provisions or non-mentioning of a provisions does not invalidate an order if the Court and/or statutory authority had the requisite jurisdiction.

Nov 20, 2018 sclaw

2010(1) LAW HERALD (SC) 346 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Mr. Justice Deepak Verma Civil Appeal No. 4643 of 2009…

Accident

Deceased had graduated in Business Administration from U.K. where as a student, he was also doing part-time job earning an amount of 1,008 pounds (Rs. 80,000/-) p.m.–When the accident took place in India he was not working–Tribunal considering that he was still a student assessed his monthly income only at Rs. 18,000/- on notional basis–Fair amount of compensation should have been calculated 25,000/- p.m. being about 1/3rd of amount which he was receiving in U.K.–Appeal by insurance company dismissed and that of appellant allowed

Nov 20, 2018 sclaw

2010(1) LAW HERALD (SC) 337 IN THE SUPREME COURT OF INDIA Before The Hon’ble Mr. Justice S.B. Sinha The Hon’ble Dr. Justice Mukundakam Sharma Civil Appeal No. 3482 of 2009…

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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