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.
CIT v. Royal Sundaram Alliance Insurance Co. Ltd. (2020)423 ITR 122 (Mad)(HC)
S.32: Depreciation —Uninterrupted power supply system for Computers —Entitled to depreciation at 60 Per Cent.