Assessing officer did not agree with assessee’s claim for applicability of section 44BB. DRP, however, accepted assessee’s claim. Tribunal held that it was undisputed that in order to claim applicability of section 44BB, vessels given on hire by assessee were required to be shown to be fitted with necessary equipments, and having technical capacity for use in prospecting for, or extraction or production of mineral oils.  However, there was nothing on record to conclusively establish that shipping vessels hired by assessee to PGS Norway and PGS Singapore were fitted with necessary equipments, and had technical capacity for use in prospecting for, or extraction or production of, mineral oils.  In absence of any categorical findings by DRP on aforesaid crucial issue, impugned order was to be set aside and, matter was to be remanded back to DRP for disposal afresh . (AY.2010-11)