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Our Kolkata Office has shifted to "B42, Metropolitan Cooperative Housing Society, Kolkata 700105" with effect from December 2, 2024

Staff Publications Leasing

Our highly motivated staff and research associates write articles/presentations on our areas of professional interest to us. To encourage creativity, we have regular internal training sessions where we brain-storm selected topics. The articles below are meant for academic discussion and are not professional advice on any of the matters mentioned below. In addition, the articles express the view of the respective author. Further read our disclaimer below.

Below are some our staff presentations.

Leasing

  • New! Burns of the past continue to haunt SLB transactions-First leasing case, by Nidhi Bothra, November 30, 2013
  • Understanding the new lease accounting approach, by Neha Gupta, July 29,2013
  •  RBI opens a new window for NBFC-AFC to avail ECB, by Neha Gupta, July 12,2013 
  • Key Recommendations of the Report of Financial Sector Legislative Reforms Commission by Nidhi Bothra, April 25, 2013
  • Capitalisation of operating lease assets : Understanding the difference between rentalised and capitalized value, by Neha Gupta and Nidhi Jain, 17th March,2013
  • Lessor’s entitlement to Depreciation on Financial Leases: Kabhi Haan Kabhi Naa, by Sikha Bansal, 16th January, 2013
  • Lease in the course of import: Principle of inextricable link rules again,by Sikha Bansal,30th November,2012
  • When does a Lease Commence? Bringing out the inherent distinction between Lease Agreement and Agreement to Lease, by Sikha Bansal, 5th October, 2012
  • Narrating the History of Service Tax on Leasing Transaction – No Service Tax post The Finance Act, 2012 effective from July, 2012 by Nidhi Jain & Sikha Bansal, 18th August, 2012
  • Commitment Charges in lease transactions-chargeable to VAT or Service Tax? by Sikha Bansal, 11th July, 2012
  • New Lease Accounting Standard: IASB and FASB agree on Lease Accounting Approach, by Sikha Bansal, 14th June, 2012
  • State of the Indian Leasing Industry: Review of developments in FY 2011-12 and outlook for 2012-13, by Vinod Kothari, 21st April, 2012
  • Will Lease transactions regain popularity, by Vinod Kothari, 17th March, 2012
  • Depreciation Dichotomy between Accounting Standard and Tax Laws on Financial Lease Transaction, Nidhi Jain, 3rd January, 2012
  • Article on the Limits of Arbitrability: SC ruling limits arbitrators’ right on mortgages, potentially even hypothecations, Vinod Kothari, 4th July, 2011
  • Quick notes on Leasing by Vinod Kothari, 27th June, 2011
  • Note on Rental Contracts versus Lease Contracts, Vinod Kothari, 22nd June, 2011
  • Article on Sale and Leaseback transaction: Walking once again on Achilles’ Heels, by Vinod Kothari, 20th June, 2011
  • Article on Cars on Lease: Whether entitled to higher depreciation under IT Rules? Kamil Sayeed, 18th January, 2011
  • Note on Stamp Duty on Lease Transactions in Maharashtra, Nidhi Ladha, 8th January, 2011
  • Article on Law of Assignment of Receivables, Vinod Kothari, 6th January, 2011
  • IASB’s exposure draft on Leasing – The end of finance-operating lease distinction – Vinod Kothari, 19th August, 2010
  • UNIDROIT Model Law on Leasing
  • IASB and FASB – Discussion Paper on Lease Accounting, Nidhi Bothra, April 2009
  • State of Leasing Industry: Review of developments and trends 2009, by Vinod Kothari
Disclaimer: This website is not intended to be a source of advertising or solicitation and the contents of the website should not be construed as legal advice. The reader should not consider this information to be an invitation for professional work or retainer-ship. Further, transmission, receipt or use of this website does not constitute or create any client- consultant relationship. No recipients of content from this website should act, or refrain from acting, based upon any or all of the contents of this site.
Other Categories:

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  • Limited Liability Partnership
  • Secured Lending – SARFAESI
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