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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 tax: Relevant shipping income defined for qualifying ships, with market value adjustments and related party controls.</h1> Framework for computing relevant shipping income of a tonnage tax company: income comprises profits from core activities (operating qualifying ships and prescribed ship-related or inland-vessel activities including pooling arrangements, contracts of affreightment, passenger on-board/on-shore receipts, charters and container leasing) and prescribed incidental activities, subject to exclusion where incidental receipts exceed a threshold. Non-qualifying ships are taxed under general provisions. Transfers between tonnage and other business must be valued at market value; the Assessing Officer may adjust computations and related-party arrangements to reflect ordinary profits.

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