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1985 (5) TMI 68 - AT - Income TaxExtract: .......e old casing and the retreaded tyre alone is sufficient to indicate that the casing has acquired a strength and longevity by retreading which a repair could never confer on it. 9.3 We, accordingly, hold that the assessee produces an article by retreading and it is entitled to investment allowance. 10. The appeals filed by the revenue are dismissed.
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