https://www.scconline.com/blog/post/2019/06/29/ker-hc-purpose-for-which-an-arrangement-is-entered-into-is-an-essential-ingredient-to-determine-if-the-same-is-a-mortgage-or-a-lease/
Ker HC | Purpose for which an arrangement is entered into, is an essential ingredient to determine if the same is a mortgage or a leaseĀ