Gedore Tools (P.) Ltd. v. CIT

238 ITR 2681Reported decision1999#23858 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10(38)Section 143(3)Section 147Section 148Section 35(1)(ii)Section 35(1)(iv)Section 35(2AB)

Issues it is cited on

section 35(1)(iv)section 35(1)(ii)r&d expenditureweighted deductionsection 35(2ab)kelvinatorsection 35childsection 10(38)section 254revenue expenditurereason to believe

Judgments citing Gedore Tools (P.) Ltd. v. CIT

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

In the result, appeal filed by the assessee is allowed for statistical

ITA 1513/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 V. M/S.Tafe Motors & Tractors Ltd., The Dcit, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [Pan: Aacct 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 35

…before the Tribunal. We fail to see why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier. . . . ." (p. 386) 15. Reference may also be made to Gedore Tools (P.) Ltd. v. CIT [1999] 238 ITR 2681, wherein the Apex Court decision in National Thermal Power Co. Ltd.’s case (supra) has been followed. 16. In the case of Jute Corporation of India Ltd. v. CIT [1991] 187 ITR 688 2 while dealing with the powers of the Appellate Assistant Commissioner, the Supreme Court observed that :— ITA Nos.1511, 1512 & 1513/Chny/2025 (AYs 2010-11, 2017-18…

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

In the result, appeal filed by the assessee is allowed for statistical

ITA 1512/CHNY/2025[2017-18]Status: DisposedITAT Chennai18 Aug 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 V. M/S.Tafe Motors & Tractors Ltd., The Dcit, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [Pan: Aacct 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 35

…before the Tribunal. We fail to see why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier. . . . ." (p. 386) 15. Reference may also be made to Gedore Tools (P.) Ltd. v. CIT [1999] 238 ITR 2681, wherein the Apex Court decision in National Thermal Power Co. Ltd.’s case (supra) has been followed. 16. In the case of Jute Corporation of India Ltd. v. CIT [1991] 187 ITR 688 2 while dealing with the powers of the Appellate Assistant Commissioner, the Supreme Court observed that :— ITA Nos.1511, 1512 & 1513/Chny/2025 (AYs 2010-11, 2017-18…

M/S. Tafe Motors Amd Tractors Ltd., Chennai vs. DCIT, Corporate Circle-3(1), Chennai

In the result, appeal filed by the assessee is allowed for statistical

ITA 1511/CHNY/2025[2010-11]Status: DisposedITAT Chennai18 Aug 2025AY 2010-11

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1511, 1512 & 1513/Chny/2025 िनधा"रण वष"/Assessment Years: 2010-11, 2017-18 & 2018-19 V. M/S.Tafe Motors & Tractors Ltd., The Dcit, New No.77, Old No.35, Corporate Cirlce-3(1), Pottipati Plaza, Chennai. Nungambakkam High Road, Nungambakkam, Chennai-600 034. [Pan: Aacct 2459 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 35

…before the Tribunal. We fail to see why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier. . . . ." (p. 386) 15. Reference may also be made to Gedore Tools (P.) Ltd. v. CIT [1999] 238 ITR 2681, wherein the Apex Court decision in National Thermal Power Co. Ltd.’s case (supra) has been followed. 16. In the case of Jute Corporation of India Ltd. v. CIT [1991] 187 ITR 688 2 while dealing with the powers of the Appellate Assistant Commissioner, the Supreme Court observed that :— ITA Nos.1511, 1512 & 1513/Chny/2025 (AYs 2010-11, 2017-18…

Gedore Tools (P.) Ltd. v. CIT (238 ITR 2681) — Cited in 3 Judgments | BharatTax