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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>Exemption from income tax on freight earnings applies only to bilateral shipping; third-country cargo remains taxable.</h1> Agreements provide a mutual exemption from income tax on freight earnings and turnover tax for vessels on bilateral voyages between contracting ports, including time chartered vessels, based on reciprocity. The exemption is limited to cargo between the two countries; freight earnings from cargos meant for third countries remain taxable.

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