The Tax Publishers2020 TaxPub(DT) 3176 (Del-Trib)

INCOME TAX ACT, 1961

Section 32(1)

UPS being integral part of computers was eligible for depreciation @ 60%.

Depreciation - Rate of depreciation - UPS -

Assessee claimed depreciation on UPS @ 60% as applicable to computers. AO treated UPS as plant and machinery and thus restricted depreciation to 15%.Held: UPS was to be considered as an integral part of computers and depreciation was to be allowed @ 60%.

Followed:CIT v. BSES Rajdhani Power Ltd. ITA No. 1266/2010 vide Order, dated 31-8-2010 : 2013 TaxPub(DT) 2664 (Del-HC)

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2010-11 to 2014-15

INCOME TAX ACT, 1961

Section 32(1)

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