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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Accrual of income - Nature of Lease – The fact that the ...


Delivery of Equipment to Lessee Doesn't Automatically Make It a Finance Agreement; Key for Tax Implications.

April 5, 2014

Case Laws     Income Tax     HC

Accrual of income - Nature of Lease – The fact that the equipment is delivered by the supplier to the location of the assessee thus by itself, will not make the agreement, the Finance Agreement - HC

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