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        Income Tax

        Nature of lease rent - revenue or capital in nature - AS per...

        Lease Rent Classification: Revenue vs. Capital Nature under Accounting Standard 19. Depreciation Applied, True Nature Determines Income Calculation.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Nature of lease rent - revenue or capital in nature - AS per AS-19, assessee charged depreciation on the asset treating the whole transaction as capital in nature, could not disentitle the assessee to claim the expenditure in computation of income on the basis of true nature of the transaction - AT
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