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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>Income-tax provision expanded to include inland vessels, extending section 115VK coverage effective next fiscal year.</h1> The amendment inserts the words 'or inland vessels, as the case may be' after 'being ships' in section 115VK(2) of the Income-tax Act, thereby extending the provision that referred to ships to also cover inland vessels; the change is effected by the Finance Act, 2025 and comes into force from 1 April, 2026.

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