Understanding Sale and Leaseback
10 Pages Posted: 15 Jun 2014
Date Written: June 14, 2014
Sale and leaseback transactions in India have quite a history. They have been aggressively used by leasing players and have been called as sham transactions in the past. It would not be an overstatement that leasing industry saw its end in the early 90s in India and it was largely attributable to sale and leaseback transaction. As the leasing industry in India revives, the author makes an interesting case of understanding sale and lease back in India from tax, accounting and legal aspects on the subject.
Keywords: Sale and lease back, sale and leaseback, SLB, sale and financial leaseback, sale and operating leaseback, leaseback
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