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2016 (9) TMI 337 - BOMBAY HIGH COURT

2016 (9) TMI 337 - BOMBAY HIGH COURT - TMI - Finance Lease transaction - whether the entire lease rental should be offered as income contrary to the Accounting Standard 19 dealing with according of leases issued by the Institute of Chartered Accountants of India? - whether Tribunal was justified in not directing the assessing Officer to consider that in the case of financial lease only the interest income accrued to assessee should be taxed and not the entire lease rental as assessed by him and .....

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Tax Appeal, is to an order passed by the Income Tax Appellate Tribunal in I.T.A.No.2844/Mds/2014, dated 30/6/2015, for the assessment year 2010 2011. 2. Substantial questions of law raised in the instant Tax Case Appeal are as follows:- 1. Whether on the facts and circumstances of the case, the Tribunal was right in law in holding that in the case of Finance Lease transaction the entire lease rental should be offered as income contrary to the Accounting Standard 19 dealing with according of lea .....

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