| http://www.w3.org/ns/prov#value | - On appeal by the assessee to the Tribunal HELD: A distinction between an 'operating lease' and a 'finance lease' has been made by the Special Bench in IndusInd Bank 135 ITD 165 (Mum) (SB) on the basis of which it can be said that a 'finance lease' is a 'sale' which is given the colour of a 'lease' by the parties for their mutual benefit and to avoid tax.
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