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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>Deemed profits rule for non-resident shipping businesses: fixed proportion of specified carriage receipts treated as business income for tax.</h1> Special provision prescribes that, for a non-resident engaged in operation of ships (other than cruise ships), a sum equal to seven and a half per cent of the aggregate of specified receipts shall be deemed to be the profits and gains of such business chargeable to tax; the specified receipts include amounts paid or payable for carriage shipped at any port in India and amounts received or deemed received in India for carriage shipped at any port outside India, and include demurrage, handling charges or similar amounts.

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