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          Income Tax

          Operating ships

          Definitions

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          Operating ships definition limits when a company is treated as operator, excluding long bareboat charter arrangements. Definition of operating ships treats a company as operator if it operates any ship owned or chartered, including part charters like slot, space or joint charters, but excludes companies that have chartered out a ship on bareboat charter cum demise or bareboat charter for a long term period.
                            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.

                                  Operating ships definition limits when a company is treated as operator, excluding long bareboat charter arrangements.

                                  Definition of operating ships treats a company as operator if it operates any ship owned or chartered, including part charters like slot, space or joint charters, but excludes companies that have chartered out a ship on bareboat charter cum demise or bareboat charter for a long term period.


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