Dismissing the appeal of the revenue the Tribunal held that ; the batteries which were used along with UPS and which formed a system for power back up in case of power failure qualified for depreciation at 60 per cent. ( AY. 2010-11)
DCIT v. Lotwin Online Lottery P. Ltd. (2018) 61 ITR 661 (Mum) (Trib)
S. 32: Depreciation —Batteries used along with Ups and forming system for power back up in case of power failure was entitled to depreciation at 60%.