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TMI Blog2013 (11) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... essential to run the computer, has to be treated as part of the computer and entitled to the same rate of depreciation as that of the computer – There were frequent power failures in Ambarnath and in order to run the computer effectively UPS is an essential ingredient - Decided in favour of assessee. - - - - - Dated:- 18-9-2012 - Order The order of the Bench was delivered by D. Manmohan (V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med that the UPS has to be treated as an integral part of the computer and hence depreciation provided to the computer is to be extended to the UPS also. The Assessing Officer as well as the Commissioner of Income-tax (Appeals) rejected the contention of the assessee. Hence, the assessee-company is in appeal before us. Learned counsel for the assessee submitted that the Income-tax Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sputed by the Assessing Officer. It is also not the case of the Revenue that the said UPS has been used for any other purpose other than connecting the same to the computer. Having regard to the circumstances of the case and also in the light of the decision of the Special Bench (supra) we are of the view that the assessee is entitled to depreciation on UPS at the rate at which depreciation is ava ..... X X X X Extracts X X X X X X X X Extracts X X X X
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