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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>Tonnage tax option allows shipping companies to elect alternative computation and have such income taxed as business profits.</h1> Income from operating qualifying ships may, at the company's option, be computed under the specialised scheme in this Part as a tonnage tax, notwithstanding sections 26 to 54, and such income shall be deemed profits and gains of the business chargeable under the head 'Profits and gains of business or profession.'

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