Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Definition of fishing vessel clarifies vessel classification for tax and registration purposes under maritime law. The Act defines fishing vessel as a mechanically propelled ship exclusively engaged in sea fishing for profit, and defines Indian ship by registration under the Act, including ships previously registered at Indian ports that are recognised as Indian ships under the applicable proviso, providing operative criteria for vessel classification referenced in tax law.
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.
Definition of fishing vessel clarifies vessel classification for tax and registration purposes under maritime law.
The Act defines fishing vessel as a mechanically propelled ship exclusively engaged in sea fishing for profit, and defines Indian ship by registration under the Act, including ships previously registered at Indian ports that are recognised as Indian ships under the applicable proviso, providing operative criteria for vessel classification referenced in tax law.
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