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Renting of movable and immovable items – Accounts & Audit perspective

September 18, 2019[2019] 109 taxmann.com 163 (Article)
Leasing/renting of equipment is a prominent source of private capital formation and contributor to GDP in India. Although land leasing has been quite prevalent in India from ancient times, leasing/renting activities registered unprecedented growth in the late 80’s and early 90’s as a widely used financial services product by non-banking finance companies (NBFCs) as a means of claiming the benefits of depreciation and consequent tax benefits.
read more 9 min read

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