Whether, on the facts and in the circumstances of the case, the pontoons are covered by the expression 'ship' and, therefore, are entitled ... Income-tax Officer development rebate at the rate of 40% on pontoons, since in the submission of the assessee-company, the pontoons, for all intents
writ petitioner has been suspended for purchase of five numbers of Pontoons at an inflated price of Rs. 2 lakh per Pontoon for Jorhat Water ... Supply Scheme against the market price of each Pontoon being Rs. 22,000/-. It further appears that the order for purchase of the aforesaid five
November, 2006 with a
party from Singapore for buying a Barge/Pontoon at an
agreed price of US $ 1,300,000. The said price also ... various separate
invoices were issued for sale of the said Barge /
Pontoon, the said equipments and the fitment charges.
Upon import of the said Barge
petitioner is running a discotheque restaurant namely
Kamakaazi in a pontoon named Ding Dinga belonging to the Inland
Water Transport Department, Government of Assam ... Department
offered the petitioner to run restaurant and river cruise in the
pontoon Ding Dinga for three years. Accordingly, an agreement was
executed between
case, the Appellate Tribunal was justified in holding that 'pontoons' used for transporting men and material to site on sea do not fall ... construction of bridges, etc., and that for this purpose, the assessee used pontoons. Admittedly, these pontoons carried men and material to the spot where
said
contracts in question are (i) construction and supply of 2 (two) pontoons for
Tejpur of the bid value ... Acceptance was issued on 27.02.2008; (ii) construction and supply of 2 (two)
pontoons for Neamati of the bid value
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petitioner to continue her possession of the Pontoon "Ding-Dinga" at the same earlier
terms and conditions with ... request of the petitioner for extension of the hiring
period of the Pontoon Ding Dinga has been rejected and,
B. Certiorari shall not be issued
Whether, on the facts and in the circumstances of the case, the pontoons and tugs are covered by the expression 'ship' and therefore ... cost thereof to the assessee.
3. The only question is whether "pontoons" and "tugs" will come within the word "ship
this witness was also told by the Investigating Officer that near pontoon bridge the dead body of his brother could be recovered and also there ... This witness and others along with the police team went near the pontoon bridge. Thereafter, the police went towards East to Karwari and near
order
of arrest. It is contended that the risk in
operation of Pontoon Crane Barge is ex
potentially higher in comparison to the
ordinary cargo ... Explaining the manner in
which the applicant no.1 - vessel which is
Pontoon Crane Barge, it is contended by the
opponent that the applicant
