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2013 (11) TMI 131 - AT - Income TaxDepreciation on UPS - integral part of the computer – Held that:- Following Deputy CIT v. Datacraft India Ltd [2010 (7) TMI 642 - ITAT, MUMBAI] - The expression "computer" has not been defined in the Income-tax Act or the Rules and hence any device, which is essential to run the computer, has to be treated as part of the computer and entitled to the same rate of depreciation as that of the computer – There were frequent power failures in Ambarnath and in order to run the computer effectively UPS is an essential ingredient - Decided in favour of assessee.
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