Dismissing the appeal of the revenue the Court held that , uninterrupted power supply system was part of the computer and entitled to 60 per cent. depreciation. ( AY.2006-07 to 2009-10)
CIT (LTU) v. Cholamandalam Ms General Insurance Co. Ltd. (2020) 424 ITR 272 (Mad)(HC)
S.32: Depreciation —Uninterrupted power supply system for Computers —Entitled to depreciation at 60 Per Cent.