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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>Definition change: 'inland vessel' incorporated into tax provision, linked to Inland Vessels Act effective next fiscal year.</h1> Amendment expands the income-tax provision by replacing the term 'ship' with 'ship or inland vessel, as the case may be' in specified clauses of section 115V effective 1 April 2026, and inserts a clause defining 'inland vessel' by reference to clause (q) of section 3 of the Inland Vessels Act, 2021, thereby aligning the tax provision's scope with the statutory definition in the inland-vessel regime.

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