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

Suggested Citation

Bothra, Nidhi, Understanding Sale and Leaseback (June 14, 2014). Available at SSRN: https://ssrn.com/abstract=2450442 or http://dx.doi.org/10.2139/ssrn.2450442

Nidhi Bothra (Contact Author)

Independent ( email )

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