Jayam and Company v. Assistant Commissioner and Anr.

15 SCC 125Reported decision2016#9410 most cited

What is Jayam and Company v. Assistant Commissioner and Anr. authority for?

When a statute or notification grants a concession, its conditions must be strictly complied with to avail that concession. The benefit of Input Tax Credit (ITC) is a concession, not a right, and requires fulfillment of specified conditions, such as producing an original tax invoice.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2023.

Also referred to as

Jayam and Company v. Assistant Commissioner · input tax credit · ITC · concession · conditions · strict compliance · original tax invoice · Section 10 · Section 19

Judgments citing 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

ITTA/14/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 107

…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

ITA/15/2021HC Orissa31 Jan 2023

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

Section 107

…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

ITA/14/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 107

…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

ITA/15/2021HC Rajasthan06 May 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

Section 107

…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…

Kalaneedhi Jewellers LLP, Patiala vs. DCIT-CC, Patiala

In the result, appeals of both the assesses are allowed

ITA 311/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh25 Mar 2022AY 2017-18
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 143(3)

…988] (Suppl.) SCC 308, (SC) • CIT vs. Ansal Land Mark Township (P.) Ltd. [2015] 61 taxmann.com 45 (Delhi), • DIT vs. Medical Trust of the Seventh Day Adventists [2017] 84 taxmann.com 202 (Madras HC) • Jayam and company vs. Assistant Commissioner &Ors., (2016) 15 SCC 125 • Loknathgoenka [2019] 109 taxmann.com 203 (Patna) (FB) • Govind Das and others Vs ITO and Another 1976 (1) SCC 906 6.9 The assessee again furnished the written submissions before the Ld. CIT(A), which have been incorporated in para 3.1 of the impugned order and read as under: Sub: Written submission in the case of M/s. Kalaneedhi Jewellers LLP,…

Ssmt. Charu Aggarwal, Patiala vs. DCIT-CC, Patiala

In the result, appeals of both the assesses are allowed

ITA 310/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh25 Mar 2022AY 2017-18
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 143(3)

…988] (Suppl.) SCC 308, (SC) • CIT vs. Ansal Land Mark Township (P.) Ltd. [2015] 61 taxmann.com 45 (Delhi), • DIT vs. Medical Trust of the Seventh Day Adventists [2017] 84 taxmann.com 202 (Madras HC) • Jayam and company vs. Assistant Commissioner &Ors., (2016) 15 SCC 125 • Loknathgoenka [2019] 109 taxmann.com 203 (Patna) (FB) • Govind Das and others Vs ITO and Another 1976 (1) SCC 906 6.9 The assessee again furnished the written submissions before the Ld. CIT(A), which have been incorporated in para 3.1 of the impugned order and read as under: Sub: Written submission in the case of M/s. Kalaneedhi Jewellers LLP,…

Pr Commissioner of Income Tax vs. M/S Samarpan Synthetics Pvt Ltd

Accordingly, the learned appellate authority has rightly dismissed the

ITA/17/2021HC Rajasthan04 Mar 2022

Bench: AKIL KURESHI,REKHA BORANA

Section 107

…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

ITTA/15/2021HC Telangana30 Apr 2021

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

Section 107

…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

C.A. No.-002165-002165 - 2012Supreme Court31 Jan 2018

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

Section 10Section 143(2)Section 14A

…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

ITTA/455/2017HC Telangana06 Jul 2017

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

ITTA/134/2016HC Telangana14 Jul 2016

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…

Jayam and Company v. Assistant Commissioner and Anr. (15 SCC 125) — Cited in 11 Judgments | BharatTax