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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 provision amendment: inland vessels recognised for certificate-based eligibility under income-tax rules expanding covered vessels.</h1> Amendment expands the income-tax provision to include 'inland vessel' alongside ships and adds that, for inland vessels registered in India, a certificate issued under the Inland Vessels Act, 2021 qualifies for the statutory requirement.

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