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1. Rate of depreciation on UPS - UPS also can be considered as a computer if it is connected to the ATM Machine or a Computer and depreciation thereon is allowable at 60%....

2. Depreciation on ATM - whether ATMs are computers and are eligible for 60% depreciation? - Yes - ATMs are computers and are entitled to higher rate of depreciation.

3. Depreciation on ATMs - to be treated as computers or plant and machineries - @15% or 40% - AO directed to allow higher depreciation of 40% as claimed by the assessee on...

4. Additional depreciation on ATMs - whether Automated Teller Machines are substantially in the nature of computers - Held Yes - AO directed to allow depreciation @ 60% to ATMs - AT

5. Disallowance of depreciation claimed on Automated Teller Machines (ATM) - @ 15% OR 60% - the test would be: Does an ATM fulfil the functions of a Computer in the...

6. Depreciation of printers @ 60% - computer accessories and peripherals such as printers, scanners and servers form an integral part of the computer system and they cannot...

7. Rate of depreciation on CCTV cameras - Computer is an integral part of CCTV camera and as such, is eligible for depreciation at the rate of 60% as prescribed for Computers - AT

8. Extra depreciation on computers – 60% depreciation claim made on video conferencing equipment - entire video conferencing system cannot be the termed as part and parcel...

9. Levy of VAT - Deemed sale - ATM Management Services - the transaction is a pure service transaction not entailing any transfer of property of goods or effective control...

10. Depreciation on xerox machine - at the rate of 15% OR 60% as claimed by the assessee - CIT(A) has granted this rate of depreciation on all other assets, which are...

11. Import of Parts of Computers - denial of exemption on the ground that the Notification applies to Central Processing Unit (CPU) and not to Parts of Computers - Tribunal...

12. Higher depreciation on UPS - assessee claimed depreciation on UPS @ 60% treating the same to be part of computer and peripherals - UPS is an essential part of computer...

13. Banking and other Financial services’(BOF) - Providing ATM facilities and other allied activities related to ATM services to various nationalized banks and to other...

14. A new service was introduced for ATM service covering various other activities in relation to ATM service cannot be interpreted to mean that prior to that date...

15. Depreciation @ 60% on medical equipment as computers - computer controlled medical equipment can not be equated with computers - normal depreciation to be allowed - AT