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2000 (8) TMI 41 - HC - Income TaxExtract: ....... the licence, which was the subject-matter of consideration, was under the Imports and Exports (Control) Act, 1947, and was a licence issued under the Imports (Control) Order, 1955. In view of the said position, we are of the view that the Tribunal was justified in its conclusion. That being the position, we do not entertain this appeal. Dismissed.
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