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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>Tax treatment of vessels extended to include inland vessels alongside ships for taxation purposes under existing law.</h1> The amendment expands the taxable vessel category under section 115VB by expressly including inland vessels alongside ships, inserting 'or inland vessel, as the case may be,' after each statutory reference to a ship so that the provision and its proviso apply equally to inland vessels.

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