Supreme Court of India Judgements

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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)
Matrimonial

Hindu Adoptions And Maintenance Act, 1956 – Section 23 – Interim maintenance – Appeal against the order – Normally no appeal against order fixing interim maintenance be entertained – But, grant of Rs. 700/- per month by High Court, extremely on lower side – Considering the financial position of husband, Rs. 1,500/- per month granted as interim maintenance

May 15, 2017 sclaw

  (2004) 3 CTC 399 : (2004) 1 DMC 652 : (2004) 4 SCALE 822 : (2004) 9 SCC 617 : (2004) AIRSCW 3042 : (2004) 3 Supreme 422 SUPREME…

Contempt

After hearing the learned Counsel for the parties and perusing the impugned order, court find that the Division Bench has committed gross error in overlooking the contents of the order of the learned Single Judge in which the finding has been recorded that the employer has committed contempt by not paying full dues of the workmen under the award

May 14, 2017 sclaw

  (2005) 7 SCC 40 SUPREME COURT OF INDIA MODI TELEFIBRES LTD. AND OTHERS — Appellant Vs. SUJIT KUMAR CHOUDHARY AND OTHERS — Respondent ( Before : D.M. Dharmadhikari, J;…

Constitution

Constitution of India, 1950 – Article – 142 – Bihar Agricultural Produce Markets Act, 1960 – Section – 4-B – Liability to pay market fee – Whether the sugar factories engaged in purchasing sugarcane and selling sugar and sugar molasses are liable to pay market fee under the provisions of the Bihar Agricultural Produce Markets Act, 1960

May 14, 2017 sclaw

  (2006) 1 SCC 509 SUPREME COURT OF INDIA HARINAGAR SUGAR MILLS LTD. AND ANOTHER — Appellant Vs. STATE OF BIHAR AND OTHERS — Respondent ( Before : Ashok Bhan,…

State Laws

Whether an application under Section 416 of the Act could at all be maintained by a person in whose favour there was only an agreement for sale and who had not acquired the title – Writ petition filed in the High Court was not confined to raising dispute between private parties. There was essentially an element of public interest involved as serious questions alleging violations of building laws and the town planning were raised – Appeal allowed.

May 14, 2017 sclaw

  (2005) 12 SCC 317 SUPREME COURT OF INDIA DEBASHIS ROY AND ANOTHER — Appellant Vs. CALCUTTA MUNICIPAL CORPORATION AND OTHERS — Respondent ( Before : R.C. Lahoti, C.J.; H.K.…

Service Matters
Service

The Court ordered District Court, Chandigarh to record finding – Held, accepting the findings of District Judge in light of evidence produced before him about respondent having relied on false and fabricated documents that suit was barred by limitation – Finding about respondent having continued to be Markfed employee and only on deputation with the Sugarfed cannot be sustained – Suit filed by respondent before Trial Court rightly dismissed – Judgments of High Court and Addl. District Judge set aside – Appeal allowed.

May 14, 2017 sclaw

AIR 1997 SC 2001 : (1997) 4 JT 597 : (1997) 3 SCALE 515 : (1997) 4 SCC 756 : (1997) 3 SCR 747 : (1997) AIRSCW 1787 : (1997)…

Acquittal Dying Declaration

Evidence Act, 1872 — Section 32 — Two dying Declarations, one oral and one written, with several discrepancies cannot convict the accused — Oral dying declaration allegedly made by deceased before her father, uncle and grand — mother, in which names of accused mentioned. However second dying declaration recorded by Magistrate five days later stated that the victim could not recognize any accused because of fire

May 14, 2017 sclaw

AIR 1999 SC 3062 : (1999) CriLJ 4070 : (1999) 2 DMC 439 : (1999) 6 JT 41 : (1999) 5 SCALE 31 : (2000) 1 SCC 310 : (1999)…

Accident

The truck driven by the respondent No. 2 almost came to the centre of the road and the appellant must have been put in a dilemma and in the agony of that moment, the appellant’s failure to swerve to the extreme left to the road did not amount to negligence. Thus, there was no contributory negligence on his part especially when the respondent No. 2, the truck driver had no case that the appellant was negligent. Motor Vehicles Act, 1939 – Section 110-B – Contributory negligence –

May 14, 2017 sclaw

(2002) ACJ 1720 : AIR 2002 SC 2864 : (2002) 6 JT 380 : (2002) 3 PLR 467 : (2002) 5 SCALE 493 : (2002) 6 SCC 455 : (2002)…

I P C

The Trial Court has found that when the version, as regards the recovery was truthfully and fully corroborated, was acceptable and there was no reason to reject the version of the witness – The medical evidence substantially establishes the intention of the accused to eliminate the deceased and the injuries sustained by the deceased discloses the coordinated vengeance with which the assault was caused by the Appellants, in order to ensure that the deceased did not survive – Appeals dismissed.

May 14, 2017 sclaw

  (2013) 5 ABR 841 : (2013) 7 AD 664 : AIR 2013 SC 3510 : (2013) CriLJ 4011 : (2013) 8 SCALE 131 : (2013) 12 SCC 721 SUPREME…

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