https://www.taxtmi.com/caselaws?id=412494 Depreciation on an iPad was examined by reference to its real character, predominant function and common parlance meaning of "computer"; on that approach, the device was treated as a communication-oriented gadget and not a computer substitute for the higher depreciation rate under section 32. The note also addresses foreign travelling expenses, stating that where supporting vouchers were missing, a limited disallowance already sustained by the lower authorities was considered reasonable. The overall effect discussed is that the higher depreciation claim was not accepted and the restricted disallowance of travel es was maintained, leaving the assessee without relief on the substantive issues. en-us Mon, 16 Aug 2021 00:00:00 +0530 Mon, 20 Sep 2021 09:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412494 Depreciation on an iPad was examined by reference to its real character, predominant function and common parlance meaning of "computer"; on that approach, the device was treated as a communication-oriented gadget and not a computer substitute for the higher depreciation rate under section 32. The note also addresses foreign travelling expenses, stating that where supporting vouchers were missing, a limited disallowance already sustained by the lower authorities was considered reasonable. The overall effect discussed is that the higher depreciation claim was not accepted and the restricted disallowance of travel es was maintained, leaving the assessee without relief on the substantive issues. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412494