The Supreme Court of India has held that operating cruise services involving round-trip voyages and providing on-board hospitality falls within the ambit of “carriage of passengers” under Section 44B of the Income Tax Act, 1961. A Bench comprising Justice S.V.N. Bhatti and Justice N.V. Anjaria dismissed the civil appeals filed by the Director of Income
Operating Round-Trip Cruise Services Amounts To ‘Carriage Of Passengers’ Under Section 44B Of Income Tax Act: Supreme Court
