TMI BlogDrilling rig as a qualifying ship within the meaning of Section 115VD - Revenue’s contentions that the...Drilling rig as a qualifying ship within the meaning of Section 115VD - Revenue’s contentions that the vessel is nothing but “offshore installations” has no merit, in the case of Matdrills of the kind put to use by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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