https://www.taxtmi.com/caselaws?id=796188 Section 44B applies to a non-resident operating ships for carriage of passengers and permits presumptive income computation from amounts paid or payable for that carriage. Passenger carriage need not involve travel between two distinct ports: a round-trip voyage returning to its origin remains carriage, particularly where passengers may disembark at intermediate ports. Hospitality and entertainment provided on board are ancillary to cruise operations and do not alter the activity's essential character. A non-resident cruise operator conducting such voyages falls within the presumptive-income regime under Section 44B. en-us Thu, 30 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796188 Section 44B applies to a non-resident operating ships for carriage of passengers and permits presumptive income computation from amounts paid or payable for that carriage. Passenger carriage need not involve travel between two distinct ports: a round-trip voyage returning to its origin remains carriage, particularly where passengers may disembark at intermediate ports. Hospitality and entertainment provided on board are ancillary to cruise operations and do not alter the activity's essential character. A non-resident cruise operator conducting such voyages falls within the presumptive-income regime under Section 44B. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796188