S. 44BB : Mineral oils-Computation Presumptive Tax-In connection with-Transportation of equipment from assessee’s yard to offshore site, Inextricably connected with prospecting, extraction or production of mineral oils-Hire charges paid for tugs and barges to transport integral part of execution of contract-Payments taxable on presumptive basis. [S. 9(1)(vi), 195, 264, Art. 226]