Criteria for treating a lease as ‘operational lease’ or ‘financial lease’


Last updated: 11 September 2021

Court :
ITAT Delhi

Brief :
This appeal by the revenue is preferred against the order of the Commissioner of Income Tax [Appeals] - 22, New Delhi dated 20.12.2017 pertaining to Assessment Year 2013-14.

Citation :
ITA No. 1746/DEL/2018 [A.Y 2013-14]

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