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![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]")
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...