INDIA: SALE AND LEASE-BACK TRANSACTIONS: CONTROVERSY CONCERNING THEIR GENUINENESS AND RELATED TAX ISSUES - Interesting and detailed note commenting an Indian landmark decision as to the tax treatment of sale and lease-back transactions and their characterization for the purposes of applicable anti-avoidance rules.
Year of publication: |
2004
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Authors: | Sanghvi, Sanjay |
Published in: |
Derivatives & financial instruments. - Amsterdam : IBFD Publ. BV, ISSN 1389-1863, ZDB-ID 14709764. - Vol. 6.2004, 4, p. 170-176
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