Scope of receipts expanded to include demurrage and handling charges as amounts within section 44B. Amendment to section 44B adds an Explanation (deemed effective from 1 April 1976) stating that amounts referred to in clause (i) or (ii) include amounts paid, payable, received or deemed received by way of demurrage charges, handling charges, or any other amounts of similar nature, thereby bringing such ancillary shipping and cargo-related charges within the scope of the section.
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.
Scope of receipts expanded to include demurrage and handling charges as amounts within section 44B.
Amendment to section 44B adds an Explanation (deemed effective from 1 April 1976) stating that amounts referred to in clause (i) or (ii) include amounts paid, payable, received or deemed received by way of demurrage charges, handling charges, or any other amounts of similar nature, thereby bringing such ancillary shipping and cargo-related charges within the scope of the section.
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