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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 exclusion limits book profit inclusion for MAT applicability under prescribed income tax provisions rules.</h1> The provision excludes the book profit or loss of a tonnage tax company, arising from tonnage tax activities, from the company's book profit for purposes of minimum alternate tax computation, thereby removing tonnage-tax-derived profit from the MAT book profit base for qualifying shipping entities.

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