been withdrawn by using ATM card of the appellant/complainant. It was alleged that two ATM machines were installed in the Seemapuri Branch ... ATM log, which clearly shows that the amount of Rs.25,000/- had been withdrawn from the ATM ID No.S10G004839002 (ATM machine
need of some money and, as
such, visited the nearest ATM machine installed by opposite party
No.1 bank at Ferozepur Cantt. to withdraw ... found in excess. The ATM receipt dated 11.5.2011,
statement of withdrawal of the amount in question from the ATM
machine and the certificate issued
complainant again visited
to the ATM manchine and inserted his ATM card in the ATM machine but
the ATM machine did not accept the ATM ... ATM card are also provided with the secret password of their respective
ATM card for the use of ATM card and so that the ATM
that the Complainant punched the savings bank ATM card with PNB
ATM machine at Baraut and the report submitted by PNB with regard ... Since money has already
been withdrawn by punching the ATM card at PNB ATM machine, Baraut, the claim
as made by the Complainant
Three hundred) and complainant used her ATM card in the
ATM machine of PNB Kandaghat but no money was
withdrawn. It is pleaded that ... annexure-
C5 at about 3.23 P.M ATM was operated but no money was
withdrawn from ATM machine. Hence plea of PNB is defeated
complainant
went to PNB ATM, Civil Lines, Roorkee-opposite party No. 2 and used his
ATM card in the ATM machine to withdraw the money ... CCTV camera, as in ATM the camera is fixed only on the face of the
5
person using ATM machine and not on the keys
withdrawn from her account with ATM card from ATM machine
No.DS10K500656002 at 12:20 PM vide transaction No.914. Rests of
the averments ... ATM machine No.S10K500656002, second
machine was also operated by her at 12:23 PM. The JP Log of second
machine No.S10A500656001
that the CCTV footage showed that he used his ATM on both the ATM machines and he himself withdrew both the amounts from the ATM ... shows that the complainant entered in the ATMs booth at 12.22:15 and worked at the ATM machine No.9436
Corporate Tax Issue - Disallowance of depreciation claimed @ 40% on
ATM machines by restricting it to 15% chargeable on 'Plant & machinery' amounting ... ATM cannot be classified as computer terminal.
:-31-: IT(TP)A No.87/CHNY/2024
& SA No.78/CHNY/2024
71. Hence, ATM machines
Corporate Tax Issue - Disallowance of depreciation claimed @ 40% on
ATM machines by restricting it to 15% chargeable on 'Plant & machinery' amounting ... ATM cannot be classified as computer terminal.
:-31-: IT(TP)A No.87/CHNY/2024
& SA No.78/CHNY/2024
71. Hence, ATM machines
