https://www.taxtmi.com/caselaws?id=13031 The court ruled against the assessee's entitlement to deduction under section 80-1 of the Income-tax Act, 1961 for retreading of tyres. The court determined that retreading, while resulting in a usable commodity, does not constitute the manufacture or production of a new article. The court referred to legal precedents to analyze whether retreading qualifies as manufacturing or production, concluding that the retreading process does not meet the criteria for deduction under section 80-1. en-us Fri, 10 Aug 2001 00:00:00 +0530 Tue, 26 May 2009 10:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13031 The court ruled against the assessee's entitlement to deduction under section 80-1 of the Income-tax Act, 1961 for retreading of tyres. The court determined that retreading, while resulting in a usable commodity, does not constitute the manufacture or production of a new article. The court referred to legal precedents to analyze whether retreading qualifies as manufacturing or production, concluding that the retreading process does not meet the criteria for deduction under section 80-1. Case-Laws Income Tax Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13031