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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>Exclusion of tonnage tax company book profit from book profit computations limits applicability of minimum tax provisions under income tax law.</h1> The book profit or loss attributable to activities of a tonnage tax company shall be excluded from the company's book profit for purposes of applying book profit based tax provisions, thereby subjecting tonnage income to its specialised computation rather than general book profit calculations.

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