Rate of depreciation on UPS - UPS also can be considered as a ...
Case Laws Income Tax
April 4, 2018
Rate of depreciation on UPS - UPS also can be considered as a computer if it is connected to the ATM Machine or a Computer and depreciation thereon is allowable at 60%. AO is directed to verify if the UPS are used for the functioning of the ATM and allow depreciation accordingly. - AT
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