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instances of break-downs; that besides break-downs in power supply, voltage fluctuations also should have been taken into consideration; that the allowance

consists of secondary 'storage batteries. Mobile phones cannot sustain/survive fluctuating voltage.......The said device is an input and output voltage reducing, boosting

systems protect sensitive equipment from perils such as spikes, surges, voltage fluctuations, black outs and other aberrations. He submits that there is no dispute that ... UPSS is equipment to protect perils such as spikes, surges, voltage fluctuations, black outs and other aberrations. UPSS is, therefore, in our view, covered under

reading of hour meter is subject to change on account of Voltage fluctuations as also on account to non-functioning of the meter

machine from any damage which may occur due to fluctuation in the voltage. The Assessing Officer found that the equipment has nothing to do with ... case of the assessee either that voltage stabilizer/voltage regulator are directly used in the process of manufacture of end-product. 17. We draw attention

punch hole finishers whereas some require regular stapling facility, besides voltage stabilizer or adapter is added to meet with the local power conditions. The process ... selected models and paper. Sometimes customers desired stabilizers due to fluctuations in the electric voltage supply. Pin tops are nothing but adapter for power supply

fixed permanently to prevent damage to the machines caused by fluctuating power supply. The present item does not perform such a function ... purpose of measurement and testing the fluctuation in power supply. The catalogue states that: "Modern high voltage power capacitors, irrespective of the type

more other circuits at the same frequency, usually with changed value of voltage and current. Auto transformer, constant current, constant-potential, coupling, current, doorknob, filament ... adjustiable system, an alternating current, into another alternating current of different voltage, impedance etc. These usually consist of two or more coils of insulated wire

M/S. The Srj Peety Steel Pvt. Ltd.,, vs Department Of Income Tax on 28

Shivshakti Re-Rolling Mills Pvt. ... vs Assessee on 31 March, 2016 आयकर अपील�य अ