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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>Exclusion of loss under tonnage tax limits pre-option shipping losses to set-off only against shipping income.</h1> Section 115VM confines pre-option losses attributable to a company's tonnage tax business to set-off under Section 72 against relevant shipping income while under the tonnage tax scheme, prohibits their set-off against non-shipping income for years beginning on or after the option date, and requires any necessary apportionment to be made on a reasonable basis.

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