account of
disallowance of excess depreciation on UPS/Printers.
6. The appellant craves leave to add, amend any/all the grounds of
appeal before ... Assessing
Officer on account of disallowance of excess depreciation claimed on
UPS/Printers.
5. The appellant craves leave to add, amend any/all the grounds
account of
disallowance of excess depreciation on UPS/Printers.
6. The appellant craves leave to add, amend any/all the grounds of
appeal before ... Assessing
Officer on account of disallowance of excess depreciation claimed on
UPS/Printers.
5. The appellant craves leave to add, amend any/all the grounds
account of
disallowance of excess depreciation on UPS/Printers.
6. The appellant craves leave to add, amend any/all the grounds of
appeal before ... Assessing
Officer on account of disallowance of excess depreciation claimed on
UPS/Printers.
5. The appellant craves leave to add, amend any/all the grounds
learned CIT(A) has erred in allowing the depreciation @
60% on UPS holding it as part of computer without
appreciating, among other aspect that ... depreciation at 60%, only on computer and not on
computer accessories?
(b) UPS is only a source of alternative supply of power to the
computer
Appeal.No.25200/2018
Appellant No.1, approached the Respondent to supply
UPS systems. On demand of the same, the
Respondent supplied the goods ... inorder to clear off the
dues, formed on account of receipt of UPS systems, the
Accused No.2 being the proprietor of Accused
pointed
out certain stock discrepancies in the respect of sale of made ups, shortage of
closing stock and variations in figures of packing and folding ... stock variations in respect of
fabric local, fabric export and made-ups etc.
(iii) The assessee failed to reconcile the discrepancies in the audited
account
Income Tax
(Appeals) to allow depreciation at the rate of 60% on UPS.
29. Ld. Counsel for the assessee submitted that the issue was
covered ... this Tribunal in assessees case.
30. The question whether UPS could be given depreciation
@60% allowable to computer system had come up before this Tribunal
last ground of appeal of the assessee relates to
depreciation on UPS. The AR for the assessee submitted
that UPS is a part ... allowed @ 80%. On
the other hand, the DR submitted that the UPS is neither
power saving device nor part of a computer
business of sale and
purchase of sim cards and top ups and accordingly, he is not liable ... Bharat
Sanchar Nigam Limited and provides sim cards and to ups to sub
franchisee. The issue under consideration is whether the distribution
of sim cards
after allowing
depreciation.
v. Dis-allowance of excess depreciation on UPS. The
assessee had claimed depreciation on UPS @ 60%,
as applicable to computer hardware ... erred in confirming the order of AO in not
treating UPS as part of computers and adding back Rs. 18,68,338/-
on account
