https://www.taxtmi.com/highlights?id=44720 For applicability of Section 44BB, it is necessary that the vessels given on hire by the Assessee are shown to be fitted with necessary equipments, and having the technical capacity for use in the prospecting for, or extraction or production of, mineral oils. en-us Tue, 26 Feb 2019 07:22:06 +0530 Mon, 25 Feb 2019 13:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44720 For applicability of Section 44BB, it is necessary that the vessels given on hire by the Assessee are shown to be fitted with necessary equipments, and having the technical capacity for use in the prospecting for, or extraction or production of, mineral oils. Highlights Income Tax Tue, 26 Feb 2019 07:22:06 +0530 https://www.taxtmi.com/highlights?id=44720