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          Income Tax

          Factory ship

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          Factory Ship classification expands to vessels offering processing services for fishing produce, altering tax treatment under shipping provisions. Factory Ship is defined to include vessels that provide processing services for fishing produce, thereby bringing such vessels within the special tax framework applicable to shipping companies and affecting the classification of income from onboard processing activities.
                            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.

                                  Factory Ship classification expands to vessels offering processing services for fishing produce, altering tax treatment under shipping provisions.

                                  Factory Ship is defined to include vessels that provide processing services for fishing produce, thereby bringing such vessels within the special tax framework applicable to shipping companies and affecting the classification of income from onboard processing activities.


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