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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>Conditions for non-resident cruise operators set eligibility for a special profit computation regime based on vessel use and voyage pattern.</h1> Eligibility requires a non-resident cruise operator to use a passenger leisure ship with dining and cabin facilities, operated primarily for passengers, performing scheduled voyages or shore excursions touching multiple Indian seaports or revisiting the same port, and complying with procedures and guidelines of the Ministry of Tourism or Ministry of Shipping as prerequisites for the special computation regime.

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