The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that UPS and Printers are part of computer systems and 60 % depreciation allowable. The assessee company M/s.Eversendai Construction Private Limited (“M/s.ECPL”) is a subsidiary of Eversendai Constructions (s) Pte Ltd, Singapore. The company is engaged in the business of engineering, design, detailing,…
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