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1991 (1) TMI 20 - KARNATAKA HIGH COURTExtract: .......proval for the importation of machinery, etc. It is not an approval with reference to section 10(15)(iv)(c) of the Act at all. Therefore, we cannot agree with the contention of learned counsel for the assessee that it is an approval in regard to that provision. Consequently, our answer to the question is in the affirmative and against the assessee.
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