https://www.taxtmi.com/caselaws?id=57984 The Tribunal allowed the appeals, overturning the C.I.T. (A)'s decision to withdraw the section 80-J relief granted on the barges. It held that barges should be considered ships for the purpose of section 80-J, entitling the assessee to the deduction. The Tribunal's decision was supported by statutory definitions, judicial precedents, and the previous treatment of a barge as a ship for investment allowance purposes by the C.I.T. (A). en-us Fri, 28 Jul 1989 00:00:00 +0530 Wed, 15 Dec 2010 17:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57984 The Tribunal allowed the appeals, overturning the C.I.T. (A)'s decision to withdraw the section 80-J relief granted on the barges. It held that barges should be considered ships for the purpose of section 80-J, entitling the assessee to the deduction. The Tribunal's decision was supported by statutory definitions, judicial precedents, and the previous treatment of a barge as a ship for investment allowance purposes by the C.I.T. (A). Case-Laws Income Tax Fri, 28 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57984