Effect of temporarily ceasing to operate qualifying ships

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....ying ships. 115VZA. (1) A temporary cessation (as against permanent cessation) of operating any qualifying ship by a company shall not be considered as a cessation of operating of such qualifying shi....

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....nbsp;   *************** NOTES:- 1.  Inserted vide Section 30 of the Finance (No. 2) Act, 2004 w.e.f. 01-04-2005 2.  Inserted vide Section 37 of ....