Eligible voyage definition: international origin destination test determines tax eligibility for ship voyages transporting passengers or freight. Definition of Eligible Voyage establishes a two limb origin destination test for ships engaged in international carriage of passengers or freight: a voyage qualifies if it originates in India and terminates outside India, or originates outside India and terminates in India.
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Provisions expressly mentioned in the judgment/order text.
Eligible voyage definition: international origin destination test determines tax eligibility for ship voyages transporting passengers or freight.
Definition of Eligible Voyage establishes a two limb origin destination test for ships engaged in international carriage of passengers or freight: a voyage qualifies if it originates in India and terminates outside India, or originates outside India and terminates in India.
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