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M/S. International Tractors Ltd., ... vs Dcit (Ltu), New Delhi on 23 July, 2018

voltage stabilizers as energy saving devices. The argument of the assessee that such UPS automatically controlled the voltage and fluctuation in the electric supply which ... view, both the voltage stabilizer (automatic) and the UPS ensure continuous supply of electricity and minimization of voltage fluctuation. The main output achieved through this
Income Tax Appellate Tribunal - Delhi Cites 12 - Cited by 6 - Full Document

Through Its Sh. Binay Kumar vs . on 30 October, 2018

actual user and the meter was burnt due to voltage fluctuation in the area and in the past 2/3 months, 3 to 4 meters ... godown and had informed that meter had got burnt due to voltage fluctuation at site and the company officials had come to change the meter
Delhi District Court Cites 8 - Cited by 0 - Full Document
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