Where the device had been installed, it was held that it was put to use for the purposes of business and that under the law, the assessee was not required to monitor the outcome of use of such items in its business. It was also noted that the UPS is to be considered as an integral part of the computers and depreciation is to be allowed @ 60%. (AY. 2009-10)
Dy. CIT (LTU) v. Nestle India Ltd. (2020) 194 DTR 113 / 207 TTJ 369 (Delhi)(Trib.)
S. 32 : Depreciation-Installation of asset-Considered as asset has been put to use-Entitle to depreciation-UPS is to be considered as an integral part of the computers and depreciation is to be allowed @ 60%.