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1998 (3) TMI 65 - HC - Income TaxExtract: .......emerges. Our answer to the question referred to us, therefore, is that the Appellate Tribunal was not right in holding that the business of tyre retreading amounts to the production of a new article entitling the assessee to the relief under sections 80J and 80HH of the Income-tax Act. The Revenue shall be entitled to costs in the sum of Rs. 1,000.
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