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2012 (3) TMI 30 - ITAT DELHIDepreciation on UPS under Computer@60 percent or plant & Machinery @25 per cent - Held That:- In view of CIT vs BSES Rajdhani Powers Limited (2010 - TMI - 78240 - DELHI HIGH COURT), UPS classified as Computer eligible for depreciation under 60%. Depreciation on Work Station and Server Back - Held That:- Definition of these items may be available in public domain but same were not provided to the CIT (A) nor such claim was made before her. Case referred back to decide afresh.
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