Jayam and Company v. Assistant Commissioner and Anr.

The Commissioner of Income Tax (IT and TP) vs. M/s. Idea Cellular Limited

Accordingly, the learned appellate authority has rightly dismissed the

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…laim ITC it has to produce original tax invoice, completed in all respect, evidencing the amount of input tax.” Their Lordships further held that it is a trite law that whenever concession is given by a statute the conditions thereof are to be 16 (2016) 15 SCC 125 Page 18 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} strictly complied with in order to avail such concession, and observed as under: - “12. It is trite law that whenever concession is given by statute or notification, etc. the conditions thereof are to be strictly complied with in order to avail such concession. Thus, it is…

PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. INDUSTRIAL PROMOTION AND INVESTMENT CORPORATION OF ORISSA LTD.

Accordingly, the learned appellate authority has rightly dismissed the

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

…laim ITC it has to produce original tax invoice, completed in all respect, evidencing the amount of input tax.” Their Lordships further held that it is a trite law that whenever concession is given by a statute the conditions thereof are to be 16 (2016) 15 SCC 125 Page 18 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} strictly complied with in order to avail such concession, and observed as under: - “12. It is trite law that whenever concession is given by statute or notification, etc. the conditions thereof are to be strictly complied with in order to avail such concession. Thus, it is…

PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA

Accordingly, the learned appellate authority has rightly dismissed the

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…laim ITC it has to produce original tax invoice, completed in all respect, evidencing the amount of input tax.” Their Lordships further held that it is a trite law that whenever concession is given by a statute the conditions thereof are to be 16 (2016) 15 SCC 125 Page 18 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} strictly complied with in order to avail such concession, and observed as under: - “12. It is trite law that whenever concession is given by statute or notification, etc. the conditions thereof are to be strictly complied with in order to avail such concession. Thus, it is…

PR. COMMISSIONER OF INCOME TAX vs. SMT. NAMITA CHHABRA

Accordingly, the learned appellate authority has rightly dismissed the

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…laim ITC it has to produce original tax invoice, completed in all respect, evidencing the amount of input tax.” Their Lordships further held that it is a trite law that whenever concession is given by a statute the conditions thereof are to be 16 (2016) 15 SCC 125 Page 18 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} strictly complied with in order to avail such concession, and observed as under: - “12. It is trite law that whenever concession is given by statute or notification, etc. the conditions thereof are to be strictly complied with in order to avail such concession. Thus, it is…

PR COMMISSIONER OF INCOME TAX vs. M/S SAMARPAN SYNTHETICS PVT LTD

Accordingly, the learned appellate authority has rightly dismissed the

Bench: AKIL KURESHI,REKHA BORANA

…laim ITC it has to produce original tax invoice, completed in all respect, evidencing the amount of input tax.” Their Lordships further held that it is a trite law that whenever concession is given by a statute the conditions thereof are to be 16 (2016) 15 SCC 125 Page 18 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} strictly complied with in order to avail such concession, and observed as under: - “12. It is trite law that whenever concession is given by statute or notification, etc. the conditions thereof are to be strictly complied with in order to avail such concession. Thus, it is…

Suchirindia Infratech Pvt. Ltd vs. Dy. Commissioner of Income-Tax

Accordingly, the learned appellate authority has rightly dismissed the

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

…laim ITC it has to produce original tax invoice, completed in all respect, evidencing the amount of input tax.” Their Lordships further held that it is a trite law that whenever concession is given by a statute the conditions thereof are to be 16 (2016) 15 SCC 125 Page 18 of 32 {W.P.(T)Nos.14/2021, 15/2021, 16/2021, 17/2021 & 18/2021} strictly complied with in order to avail such concession, and observed as under: - “12. It is trite law that whenever concession is given by statute or notification, etc. the conditions thereof are to be strictly complied with in order to avail such concession. Thus, it is…

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.2165 OF 2012 COMMISSIONER OF INCOME TAX 5 MUMBAI … APPELLANT(S) VERSUS M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER … RESPONDENT(S) WITH C.A.No.1429 of 2018 @ SLP(C) No. 36560 of 2012, C.A. No. 117 of 2015, C.A. No. 5101 of 2012, C.A. No. 118 of 2015, C.A. No. 6727 of 2015, C.A. No. 119 of 2015, C.A. No. 116 of 2015, C.A. No. 194 of 2015, C.A. No. 114 of 2015, C.A. No. 120 of 2015, C.A. No. 7395 of 2012, C.A. No. 7394 of 2012, C.A. No. 121 of 2015,…

The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

…islative power of the State Government. In order to buttress the said contention the learned Advocate General has relied upon the decision of the Hon’ble Supreme Court in the case of Jayam and Company Vs Assistant Commissioner and Anr, reported in (2016) 15 SCC 125 to contend that ITC is in the nature of concession. 18. Further reliance has been placed to the decision of Hon’ble Supreme Court in the case of “Satnam Overseas (Export) Vs. State of Haryana and Anr, reported in (2003) 1 SCC 561 to contend inter-alia that if the competence of the Legislature is well established, then it is also well establi…

S.l. Shiva Raj vs. Commissioner of Income Tax,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…islative power of the State Government. In order to buttress the said contention the learned Advocate General has relied upon the decision of the Hon’ble Supreme Court in the case of Jayam and Company Vs Assistant Commissioner and Anr, reported in (2016) 15 SCC 125 to contend that ITC is in the nature of concession. 18. Further reliance has been placed to the decision of Hon’ble Supreme Court in the case of “Satnam Overseas (Export) Vs. State of Haryana and Anr, reported in (2003) 1 SCC 561 to contend inter-alia that if the competence of the Legislature is well established, then it is also well establi…