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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tonnage income computation allows companies operating qualifying ships to elect a statutory method that defines taxable business profits.</h1> Companies operating qualifying ships may, by election, compute income from that business under the Chapter's tonnage method, and such computed tonnage income shall be deemed the profits and gains of the business chargeable to tax under the head 'Profits and gains of business or profession.'

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