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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 income computation set by per ship daily rates and days operated, with rounding and no deductions allowed.</h1> Tonnage income is computed per qualifying ship as TI = DTI x N, where DTI is the daily tonnage income set by a slabbed schedule tied to net tonnage bands and N is the number of qualifying days. Tonnage is the net tonnage on a valid certificate or the prescribed deemed tonnage for slot or sharing arrangements, rounded to the nearest hundred tons by specified rules. No deduction or set off is allowed. Joint operators with definite shares split tonnage income proportionately; otherwise each operator computes income as if sole operator.

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