{"id":4113,"date":"2019-02-27T12:27:27","date_gmt":"2019-02-27T12:27:27","guid":{"rendered":"http:\/\/itatonline.org\/digest\/tristar-container-services-asia-p-ltd-v-acit-2019-260-taxman-277-mad-hc\/"},"modified":"2019-02-27T12:27:27","modified_gmt":"2019-02-27T12:27:27","slug":"tristar-container-services-asia-p-ltd-v-acit-2019-260-taxman-277-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tristar-container-services-asia-p-ltd-v-acit-2019-260-taxman-277-mad-hc\/","title":{"rendered":"Tristar Container Services Asia (P.) Ltd. v. ACIT (2019) 260 Taxman 277 (Mad.)(HC)"},"content":{"rendered":"<p>Court held that; question as to whether a lease is a finance lease or an operating lease depends on substance of transaction rather than its form . On facts the Appellate Tribunal has failed to consider the\u00a0 Accounting Standard 19 issued in year 2001, Accordingly the matter is remanded to Appellate Tribunal. (AY. 2007-08 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 37(1) : Business expenditure -Finance lease-Operating lease &#8211; Accounting Standard 19  &#8211; Matter remanded to Appellate Tribunal [S. 254(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4113","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-14l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=4113"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/4113\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=4113"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=4113"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=4113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}