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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>Tonnage Tax Regime: Clarifying Shipping Income Calculation and Qualifying Maritime Business Activities Under Section 115VT</h1> A tonnage tax company's relevant shipping income comprises profits from core activities like operating qualifying ships, shipping contracts, and specific shipping trades. Incidental activities include maritime consultancy, cargo handling, ship management, and maritime education. Income from non-qualifying ships is computed under normal tax provisions. Transfers between business segments must be at market value, and the Assessing Officer can adjust income calculations if there are close connections or unusual profit arrangements.

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