https://www.taxtmi.com/caselaws?id=238954 The Income-tax Appellate Tribunal "D" Special Bench, Mumbai, allowed the assessee's appeal regarding the classification of UPS as an integral part of a computer for depreciation purposes. The UPS was deemed essential for uninterrupted technical operations due to frequent power failures, and as it was solely used for connecting to the computer, it was considered part of the computer. Following precedent and considering the necessity of the UPS, the assessee was granted the right to claim depreciation on the UPS at the same rate as computers. The Assessing Officer was directed to allow depreciation accordingly. en-us Tue, 18 Sep 2012 00:00:00 +0530 Thu, 24 Oct 2013 20:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238954 The Income-tax Appellate Tribunal "D" Special Bench, Mumbai, allowed the assessee's appeal regarding the classification of UPS as an integral part of a computer for depreciation purposes. The UPS was deemed essential for uninterrupted technical operations due to frequent power failures, and as it was solely used for connecting to the computer, it was considered part of the computer. Following precedent and considering the necessity of the UPS, the assessee was granted the right to claim depreciation on the UPS at the same rate as computers. The Assessing Officer was directed to allow depreciation accordingly. Case-Laws Income Tax Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238954