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What is the Unified Pension Scheme? Examples of Payouts Across Various Scenarios
The Unified Pension Scheme ( UPS ) is an initiative the Central Government of India introduced under the National Pension System ( NPS ). The Scheme...
![UPS and Printers are part of Computer Systems, 60 % Depreciation allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/UPS-and-Printers-are-part-of-computer-systems-60-depreciation-allowable-ITAT-TAXSCAN.jpg "UPS and Printers are part of Computer Systems, 60 % Depreciation allowable: ITAT [Read Order]")
Supply of UPS and Battery is Mixed Supply as they are Supplied under a Single Contract at a Combined Single Price: AAR [Read Order]
The West Bengal Authority of Advance Ruling ( AAR ) has ruled that, Supply of UPS and Battery is Mixed Supply as they are Supplied under a Single Contract at a Combined Single Price. The Applicant...
![Supply of UPS and Battery is Mixed Supply as they are Supplied under a Single Contract at a Combined Single Price: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/UPS-Depreciation-Taxscan.jpg "Supply of UPS and Battery is Mixed Supply as they are Supplied under a Single Contract at a Combined Single Price: AAR [Read Order]")
UPS can be considered as Computer If it is Connected to ATM Machine or a Computer: ITAT allows 60% Depreciation [Read Order]
The Hyderabad bench of Income Tax Appellate Tribunal (ITAT) recently held that UPS can be considered as a computer if it is connected to the ATM machine or a computer and accordingly allowed...
![UPS can be considered as Computer If it is Connected to ATM Machine or a Computer: ITAT allows 60% Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/UPS-Taxscan.jpg "UPS can be considered as Computer If it is Connected to ATM Machine or a Computer: ITAT allows 60% Depreciation [Read Order]")