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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 from tonnage tax scheme: companies in specified arrangements may be removed unless transaction is bona fide commercial.</h1> An Assessing Officer shall exclude a tonnage tax company from the tonnage tax scheme by written order if it is party to the specified transaction, after serving a show cause notice and obtaining prior approval of the Principal Chief Commissioner or Chief Commissioner; exclusion does not apply where the company proves the transaction was a bona fide commercial transaction not intended to obtain tax advantage, and exclusion causes the option to cease from the first day of the previous year in which the transaction occurred.

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