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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>Qualifying company status requires Indian incorporation, Indian place of effective management, ship ownership, and shipping as main object.</h1> A qualifying company for tonnage income must satisfy four cumulative criteria: be an Indian company, have its place of effective management in India, own at least one qualifying ship, and have as its main object operating ships; the place of effective management is where the board or, where applicable, executive directors or officers make or perform substantive commercial and strategic decisions.

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