Friday, February 10, 2012

Finance Lease ? Lease equalization charge as per ICAI Guidelines ...

CIT vs. Virtual Soft Systems Ltd (Delhi High Court) ? Lease rental in monetary terms is a sum total of the financing charge and the amount embedded in it in the form of the capital sum. What the assessee needs to do, while offering for tax income derived from lease is, to separate the financing charge from the amount recovered towards capital, that is, the capital recovery amount. The financing change is determined by applying the IRR to the net investment made in the asset.
TaxGuru

Source: http://deepakacharya.co.in/finance-lease-%E2%80%93-lease-equalization-charge-as-per-icai-guidelines-is-allowable-2

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