https://www.taxtmi.com/caselaws?id=796188 Section 44B of the Income-tax Act is explained as applying to a non-resident operating ships for passenger carriage, with income computed on a presumptive basis from relevant carriage receipts. The notes state that carriage need not end at a different port: a round-trip cruise may qualify, including where passengers disembark at intermediate ports. Hospitality and entertainment provided on board are treated as ancillary to cruise operations and do not alter the principal character of passenger carriage. The discussion therefore treats qualifying cruise operations as falling within the presumptive-income regime. 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 of the Income-tax Act is explained as applying to a non-resident operating ships for passenger carriage, with income computed on a presumptive basis from relevant carriage receipts. The notes state that carriage need not end at a different port: a round-trip cruise may qualify, including where passengers disembark at intermediate ports. Hospitality and entertainment provided on board are treated as ancillary to cruise operations and do not alter the principal character of passenger carriage. The discussion therefore treats qualifying cruise operations as falling within the presumptive-income regime. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796188