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1989 (1) TMI 169 - AT - Income TaxExtract: .......not apply in the case of a mere transport vessel which is used merely to transport men and material to and fro. The facility hired out has to be intimately connected with the prospecting of oils etc. A mere transport facility cannot be governed by the provisions of Section 44B. 9. In view of the above discussion all the three appeals are dismissed.
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