Amendment of section 32A
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.... "(c) any new machinery or plant installed after the 31st day of March, 1983, but before the 1st day of April, 1988, for the purposes of business of repairs to ocean-going vessels or other powered craft if the business is carried on by an Indian company and the business so carried on is for the time being approved for purposes of this clause by the Central Government."; (ii) in the Exp....
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