How many judgments cite (i) CIT v. NTPC Ltd.?

14 judgments on BharatTax cite (i) CIT v. NTPC Ltd. (88 Taxmann.com 561), spanning 2020 to 2025.

Which sections of the Income Tax Act does (i) CIT v. NTPC Ltd. come up under?

It is most often cited in judgments turning on Section 2(24)(xviii), Section 36(1)(va), Section 43(1), Section 142(1), Section 143(1)(a), Section 143(2).

(i) CIT v. NTPC Ltd.

88 Taxmann.com 561Supreme Court of India2017#8012 most cited

What is (i) CIT v. NTPC Ltd. authority for?

Disallowance of employee's contribution to PF/ESI due to delay in deposit, even if made in the first month of the financial year, may be treated as an advance payment for the dues of the following month. The Supreme Court in CIT v. NTPC Ltd. referred to this principle.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2025.

Also referred to as

CIT v. NTPC Ltd. · Section 36(1)(va) · Employees Contribution · PF · ESI · Delay in Deposit · Disallowance · Advance Payment

Sections most often in play

Section 2(24)(xviii)Section 36(1)(va)Section 43(1)Section 142(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 32

Issues it is cited on

section 2(24)(xviii)section 143(1)(a)(ii)section 43(1)icds computer software section 2(24)(x)section 2(24)section 32 section 143(1)(a)section 36(1)(va)liable to tax malabar industrial

Judgments citing (i) CIT v. NTPC Ltd.

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 157/PUN/2025[2020-21]Status: DisposedITAT Pune22 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Components Pvt. Ltd., Office No.5, Mansara Apartments, Near LIC Building, Shivajinagar, Pune 411016 Maharashtra PAN: AAJCS8944F Vs. ACIT, Circle-6, Pune/ ITO, Ward-6(1), Pune/ NFAC, Delhi Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and ITA No.114/PUN/2025 Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Pune Vs. Shriniwas Eng…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. ITO Ward 6(1), Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 155/PUN/2025[2017-198]Status: DisposedITAT Pune22 Dec 2025AY 2017-198

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…सत्यमेव जयते IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Components Pvt. Ltd., Office No.5, Mansara Apartments, Near LIC Building, Shivajinagar, Pune 411016 Maharashtra PAN: AAJCS8944F Vs. ACIT, Circle-6, Pune/ ITO, Ward-6(1), Pune/ NFAC, Delhi Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and ITA No.114/PUN/2025 Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Pune Shri…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

Shriniwas Engineering Auto Components Pvt. Ltd., Pune vs. ACIT, Circle-5, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

Dy. Commissioner of Income-Tax, Circle-5, Pune vs. Shriniwas Engineering Auto Components Pvt. Ltd., Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

ACIT, Circle-5, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde

Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

ACIT, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos.154 to 156/PUN/2025 filed by the

ITA 1843/PUN/2024[2018]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025

Section 2(24)(xviii)Section 43

M/S Gera Developments Pvt. Ltd, Pune vs. PCIT (Central), Pune

In the result, the appeal filed by the assessee is dismissed

ITA 1053/PUN/2024[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Hari KrishanFor Respondent: Shri Amol Khairnar

Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1053/PUN/2024 Assessment Year : 2020-21 M/s Gera Developments Pvt. Ltd. Vs. PCIT (Central), 200 Gera Plaza, Boat Club Road, Pune Pune-411001, Maharashtra PAN: AAACG6703F Appellant Respondent Appellant by : Shri Hari Krishan Respondent by : Shri Amol Khairnar : Date of hearing 24.09.2025 Date of pronouncement : 09.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2…

Dristi Textiles Pvt. Ltd., Ghaziabad vs. Pr. CIT, Ghaziabad

ITA 3813/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Aug 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Anubhav Sharma

Section 143(3)Section 263Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B ”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 3813 /DEL/2019 Assessment Year: 2014-15 Dristi Textiles Pvt. Ltd., Vs Pr. CIT, CH. No. 206-207, Ansal Satyam, Ghaziabad. RDC, Rajnagar, Ghaziabad. PAN- AAECD4670Q APPELLANT RESPONDENT Assessee represented by Shri Akhilesh Kumar Adv. & Shri Pushkar Pandey, Adv. Department represented by Shri Shankar Lal Verma, Sr. DR Date of hearing 29.05.2023 Date of pronouncement 03.08.2023 O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appea…

Vijay Kumar Aggarwal, New Delhi vs. Pr. CIT, Ghaziabad

In the result, both the appeals filed by the assessee are

ITA 940/DEL/2021[2016-17]Status: DisposedITAT Delhi13 Dec 2021AY 2016-17

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri T. Kipgen, CIT DR

Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.939/Del./2021 (ASSESSMENT YEAR : 2015-16) ITA No.940/Del./2021 (ASSESSMENT YEAR : 2016-17) Shri Vijay Kumar Aggarwal, vs. Pr. CIT, C/o Shri Akhilesh Kumar, Advocate Ghaziabad. 206 – 207, Ansal Satyam, RDC, Ghaziabad – 201 002. (PAN : ABFPK9611B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Akhilesh Kumar, Advocate Shri R.K. Govil, Advocate REVENUE BY : Shri T. Kipgen, CIT DR Date of Hearing : 03.12.2021 Date of Order : 13.12.2021 O R D E R PER AMIT SHU…

Vijay Kumar Aggarwal, New Delhi vs. Pr. CIT, Ghaziabad

In the result, both the appeals filed by the assessee are

ITA 939/DEL/2021[2015-16]Status: DisposedITAT Delhi13 Dec 2021AY 2015-16

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Akhilesh Kumar, AdvocateFor Respondent: Shri T. Kipgen, CIT DR

Section 143(2)Section 143(3)Section 263

Smt. Praveen Sewak Nayyar, Pune vs. Income-Tax Officer, Ward - 5 (1), Pune

In the result, the appeal of the assessee is partly allowed

ITA 977/PUN/2019[2009-10]Status: DisposedITAT Pune24 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri M. Hari KrishanFor Respondent: Shri Prashant Mahajan

Section 139Section 143Section 143(3)Section 148Section 54

…आयकर अपील"य अ"धकरण] पुणे "यायपीठ “एक सद"य” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE (Through Virtual Court) BEFORE SHRI D. KARUNAKARA RAO, AM आयकर अपील सं. / ITA No.977/PUN/2019 "नधा"रण वष" / Assessment Year : 2009-10 Smt. Parveen Sewak Nayyar, ………. अपीलाथ" / 801-802, A2A, Manikchand Malabar Hills, Appellant Lullanagar, Pune – 411040. PAN : ABWPN8238Q. बनाम v/s The Income Tax Officer, ………. ""यथ" / Ward – 5(1), Pune. Respondent Assessee by : Shri M. Hari Krishan. Revenue by : Shri Prashant Mahajan. : 23.06.2020 सुनवाई क" तार"ख / Date of Hearing घोषणा क" तार"ख / Date of Pronouncemen…

M/S Metricstream Infotech(India) Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore

The appeal of the assessee is dismissed

ITA 1688/BANG/2018[2014-15]Status: DisposedITAT Bangalore10 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaranassessment Year: 2014-15

For Appellant: Shri H. Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 145ASection 263Section 37Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER Assessment year: 2014-15 M/s. Metric Stream Infotech (India) Vs. The Assistant Commissioner of Pvt. Ltd., AMR Tech Park – 4B, Income Tax, No.23 & 24, Hongasandra Village, Circle 4(1)(2), Begur Hobli, Bangalore – 560 068. Bangalore. PAN: AACCM 4991K APPELLANT RESPONDENT Appellant by : Shri H. Padamchand Khincha, CA Respondent by : Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.01.2020 Date of Pronouncement : 10.01.2020 O R D E R Per N.V. Vasudevan…