https://www.taxtmi.com/caselaws?id=29328 Electrical accessories such as switches, sockets and lamp holders are treated as devices controlling electricity at the point of consumption, rather than equipment for transmitting electricity. On that classification, they do not qualify for deductions linked to electricity-transmission equipment or for the higher development rebate available to specified transmission equipment. The deductions claimed under sections 80E and 80-I, and the enhanced development rebate claimed under section 33, were therefore denied. The relevant Schedule V entry for equipment used in electricity transmission does not extend to ordinary electrical accessories used by end consumers. en-us Mon, 28 Sep 1981 00:00:00 +0530 Fri, 12 Mar 2010 12:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29328 Electrical accessories such as switches, sockets and lamp holders are treated as devices controlling electricity at the point of consumption, rather than equipment for transmitting electricity. On that classification, they do not qualify for deductions linked to electricity-transmission equipment or for the higher development rebate available to specified transmission equipment. The deductions claimed under sections 80E and 80-I, and the enhanced development rebate claimed under section 33, were therefore denied. The relevant Schedule V entry for equipment used in electricity transmission does not extend to ordinary electrical accessories used by end consumers. Case-Laws Income Tax Mon, 28 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29328