Asian copier and
imported old and used 'digital multi-function printers
and device copying machines, classified as electrical
and electronic assembled machines destine
engaged in the business
of trading of Xerographic Equipments, Printers, Scanners, Faxes Multi
Functional Devices, High-end printing Equipments and also engaged in
trading ... engaged in the business of trading of Xerographic Equipments, Printers,
Scanners, Faxes, Multi Functional Devices and consumables parts
thereof. The assessee leased out the equipments
engaged in the business of trading of Xerographic Equipments,
Printers, Scanners, Faxes, Multi Functional Devices and
consumables parts thereof. The assessee leased out the equipments
engaged in the business of trading of Xerographic
Equipments, Printers, Scanners, Faxes, Multi Functional
Devices and consumables parts thereof. The assessee leased out
the equipments
trading, distribution and leasing of
documentation devices i.e. multi function peripherals consisting of
printer, facsimiles, copies including their related consumables, option
equipment and service
trading, distribution and leasing of
documentation devices i.e. multi function peripherals consisting of
printer, facsimiles, copies including their related consumables, option
equipment and service
bifurcate expenditure pertaining to the taxpayer for its own
routine distribution function and the expenditure incurred on AMP
service provided ... engaged
in the business of trading of Xerographic Equipments, Printers,
Scanners, Faxes, Multi-functional Devises, High-end printing
equipment etc. The assessee filed return
business of wholesale trading of
various products including multi-functional devices &
accessories, printers and cameras, etc., together with
providing service support and maintenance service
that the legal position as to whether photocopier machine is a multi-functional
computer is well-settled and thus higher depreciation was permissible. Even otherwise ... plain and
simple photocopier but a multi-functional photocopier having the facility to functioning as a
printer, scanner, fax and zerox machine. Accordingly, admittedly
M/S. Gl Litmus Events Pvt. Ltd., New ... vs Acit, New Delhi on 1 July
