particular, their function. The printed circuit board, a sample of which we have examined during the hearing, is an integrated component with various sub-circuits ... essential part of PCB inside the telephone and is an integral functional component. Hence, in the present case there are no two items for valuation
mandatorily required to be utilized for discarching the functions to achieve
the object of integrated development of jodhpur region. Thus, predominate
object ... mandatorily
required to be utilized for discharging the functions to achieve the object
of integrated development of Jodhpur Region. Thus, predominant object
used along with a computer and when their functions can be integrated with
a computer, depreciation is to be allowed @ 60%. However it should ... used along
with a computer and when their functions can be integrated with a computer,
the depreciation is to be allowed
perform some independent function(s)
even though in achieving such desired independent function(s), some sort of
'computer functions' are also involved. Today ... alia, involve one form or the other of computer functions. Simply
because some 'computer functions' are involved in these equipments or the assistance
were also provided. The branch of the appellant company was thus functional and integrally connected with the factory, as the branch provided the marketing support
existing landfill sites as also the efficiency and
functioning of waste processing units. Such
integrated action plan shall be prepared within a
period
printers on the ground that UPS and printers are not
the integral part to the extent ... computer peripherals,
UPS and printers, the computer cannot function and as such the same
make integral part of the computer.
23. Moreover, when computer
Before us, the assessee submitted that comparable is
engaged in high-end integrated services in improving the
competitive position of their clients and manage their ... Infosys BPO Ltd. It is engaged in high and integrated services
and therefore it is functionally dissimilar. The Infosys brand is
indisputably is a huge
complex operation, all these machineries and their accessories are to be integrated properly. Hence, various other items are fabricated in the appellants unit also ... cement plant, the capital goods are integrated and fixed. When various additional structures are added for functional and operational purposes, it cannot be questioned
scope
of statutory functions of an RLDC
(iii) as per Section 28 of the Electricity Act, 2003, dealing with functions of
RLDC, read with Regulation ... play in declaration of COD. The functions of
WRLDC, as per the Electricity Act , are restricted to ensure integrated operation
of the regional grid
