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2001 (8) TMI 302 - AT - Income TaxExtract: .......t in the nature of replacement of a capital machinery but in the nature of replacing a part of a machinery specially in the context of the entire set up being treated as one unit. For our above view, reliance is placed on the decision of Karnataka High Court in the case of Mysore Spun Concrete Pipe (P.) Ltd. 6. In the result, the appeal is allowed.
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