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![UPS is Integral Part of Computer: Delhi HC Upholds 60% Higher Depreciation Under Income Tax Act in Tata Power Case [Read Order]](https://images.taxscan.in/h-upload/2026/04/08/2132511-ups-is-integral-part-of-computerjpg.webp "UPS is Integral Part of Computer: Delhi HC Upholds 60% Higher Depreciation Under Income Tax Act in Tata Power Case [Read Order]")
UPS is Integral Part of Computer: Delhi HC Upholds 60% Higher Depreciation Under Income Tax Act in Tata Power Case [Read Order]
The Delhi High Court has held that a UPS (Uninterrupted Power Supply) forms an integral part of a computer system and is eligible for higher...
![Interest on Consumer Security Deposit is Statutory, Not Contingent Under Income Tax: Delhi HC in Tata Power Case [Read Order]](https://images.taxscan.in/h-upload/2026/04/08/2132505-tatajpg.webp "Interest on Consumer Security Deposit is Statutory, Not Contingent Under Income Tax: Delhi HC in Tata Power Case [Read Order]")
![Amount Transferable for Consumer’s Benefit can’t be included in Real Profit, Not Taxable: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/02/SARFAESI-Act-Delhi-High-Court-Taxscan.jpg "Amount Transferable for Consumer’s Benefit can’t be included in Real Profit, Not Taxable: Delhi HC [Read Judgment]")