March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VB : Operating ships

115VB. For the purposes of this Chapter, a company shall be regarded as operating a ship if it operates any ship whether owned or chartered by it and includes a […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115VA : Computation of profits and gains from the business of operating qualifying ships

115VA. Notwithstanding anything to the contrary contained in sections 28 to 43C, in the case of a company, the income from the business of operating qualifying ships, may, at its […]
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March 5, 2018
Published by Law@HostBooks at March 5, 2018
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Section – 115V : Definitions

115V. In this Chapter, unless the context otherwise requires,— (a) “bareboat charter” means hiring of a ship for a stipulated period on terms which give the charterer possession and control […]
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