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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>Qualifying company status requires Indian incorporation, PEM in India, ownership of a qualifying ship and shipping as main object.</h1> Qualifying company status requires that an Indian company have its place of effective management in India, own at least one qualifying ship, and have as its main object the business of operating ships; the place of effective management is where the board or, where the board routinely ratifies executive decisions, the executive directors or officers perform and make commercial and strategic decisions.

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