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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>Chargeable gains from transfer of tonnage-tax assets treated as capital gains, with written down value measured for qualifying assets.</h1> Chargeable gains on transfer of capital assets forming part of the block of qualifying assets are to be treated as capital gains under the income-tax capital gains provisions, with computation following the capital gains provisions and with the written down value substituted and measured specifically as the written down value of the block of qualifying assets as defined in the chapter.

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