2010 (11) TMI 115

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..... of 2009 - -
Income Tax
RAMACHANDRAN NAIR C. N., RAY B. P. JJ Jospeh Kodianthara and Terry V. James for the Appellant. P.K.R. Menon and Jose Joseph for the Respondents JUDGMENT C. N. Ramacha .....

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..... 60 per cent. is available to computers and we do not find any ground to treat the communication equipment as computers. In our view, the Tribunal rightly held that these equipment are not computers en .....

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