https://www.taxtmi.com/acts?id=3242 A company is regarded as operating a ship or inland vessel if it operates any vessel, owned or chartered, including cases where part of the vessel is chartered in under slot charter, space charter or joint charter arrangements; however, a company is not regarded as operator where the vessel has been chartered out on bareboat charter cum demise or bareboat charter terms for a specified long term period. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 14:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3242 A company is regarded as operating a ship or inland vessel if it operates any vessel, owned or chartered, including cases where part of the vessel is chartered in under slot charter, space charter or joint charter arrangements; however, a company is not regarded as operator where the vessel has been chartered out on bareboat charter cum demise or bareboat charter terms for a specified long term period. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3242