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Finance (No. 2) Act, 2004 Chapter 3

Title: Direct Taxes

State: Central

Year: 2004

activities mentioned as under:-- (A) shipping contracts in respect of-- (i) earning from pooling arrangements; (ii) contracts of affreightment. Explanation.--for the purposes of this sub-clause,-- (a) "pooling arrangement" means an agreement between two or more persons for

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Finance (No. 2) Act, 2004 Section 30

Title: Insertion of New Chapter Xii-g

State: Central

Year: 2004

activities mentioned as under:-- (A) shipping contracts in respect of-- (i) earning from pooling arrangements; (ii) contracts of affreightment. Explanation.--for the purposes of this sub-clause,-- (a) "pooling arrangement" means an agreement between two or more persons for

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Income Tax Act, 1961 Section 115VI

Title: Relevant Shipping Income

State: Central

Year: 1961

as under : (A) shipping contracts in respect of (i) earning from pooling arrangements ; (ii) contracts of affreightment. Explanation : For the purposes of this sub-clause,-- (a) pooling arrangement means an agreement between two or more

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Brief the judgments behind these acts

Government of India Act, 1858 [Repealed] Repealing Act 1

Title: Government of India Act, 1915-1919

State: Central

Year: 1858

contract for or relating to the manufacture, sale, purchase or supply of goods, or for or relating to affreightment or the carriage of goods, or to insurance, may, subject to such rules and restrictions as the Secretary

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Government of India Act, 1800 [Repealed] Repealing Act 1

Title: Government of India Act, 1915-1919

State: Central

Year: 1800

contract for or relating to the manufacture, sale, purchase or supply of goods, or for or relating to affreightment or the carriage of goods, or to insurance, may, subject to such rules and restrictions as the Secretary

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Marine Insurance Act, 1963 Section 59

Title: Effect of Transhipment, Etc

State: Central

Year: 1963

at intermediate port or place, under such circumstances as, part from any special stipulation in the contract of affreightment to justify the master in landing and reshipping the goods or other movables, or in transhipping them, and

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Government of India Act, 1854 [Repealed] Repealing Act 1

Title: Government of India Act, 1915-1919

State: Central

Year: 1854

contract for or relating to the manufacture, sale, purchase or supply of goods, or for or relating to affreightment or the carriage of goods, or to insurance, may, subject to such rules and restrictions as the Secretary

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Government of India Act, 1833 [Repealed] Repealing Act 1

Title: Government of India Act, 1915-1919

State: Central

Year: 1833

contract for or relating to the manufacture, sale, purchase or supply of goods, or for or relating to affreightment or the carriage of goods, or to insurance, may, subject to such rules and restrictions as the Secretary

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Government of India Act, 1915 Section 29

Title: CONTRACTS OF SECRETARY OF STATE

State: Central

Year: 1915

contract for or relating to the manufacture, sale, purchase or supply of goods, or for or relating to affreightment or the carriage of goods, or to insurance, may, subject to such rules and restrictions as the Secretary

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Marine Insurance Act, 1963 Section 59

Title: EFFECT OF TRANSHIPMENT, ETC Where, by a peril insured against, the voyage is interrupted at intermediate port or place,

State: Central

Year: 1963

at intermediate port or place, under such circumstances as, part from any special stipulation in the contract of affreightment to justify the master in landing and reshipping the goods or other movables, or in transhipping them, and

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