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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>Amendment to income-tax provision expands ship-related tax rules to include inland vessels and align registration references.</h1> Amendment expands section 115VD to insert 'or inland vessel, as the case may be' after references to ships and vessels across its clauses and to add a parallel reference to inland vessel registration under the inland vessels statute, thereby extending the provision's applicability and harmonizing terminology and registration linkage for inland vessels.

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