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14. Though, reiterating the very same submissions made before the appellate authority, Mr. S. Sridhar, learned counsel for the appellant-assessee, assailed the correctness of the order, stated supra, made submissions on the substantial questions of law and prayed for an answer, in favour of the assessee, going through the material on record and the orders of the authorities and tribunal, we do not find any manifest error. On the other hand, we are of the considered opinion that orders of the authorities and the appellate tribunal, are correct, in holding that the machineries, for which, depreciation to the extent, sought for, do not fall under the definition, "computer, including computer software". Fact that the machineries do not fall under the abovesaid category, cannot be termed as perverse and therefore, the order impugned, does not call for interference.