2013 (11) TMI 131

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....d May 23, 2011, passed by the Commissioner of Income-tax (Appeals)-22, Mumbai and it pertains to the assessment year 2008-09.   The facts concerning the only issue in dispute are that the assesseecompany is engaged in the business of pneumatic conveying systems. The company is located at Ambarnath, beyond Kalyan wherein there are frequent power failures making it impossible to carry on acc....

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....India Ltd. [2011] 9 ITR (Trib) 712 (Mumbai) observed that the expression "computer" has not been defined in the Income-tax Act or the Rules and hence any device, which is 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. On the other hand, the learned Departmental representative submitted that UPS can ....