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Film Projector entitled for higher rate of depreciation of 60%
Case Law Details
- Case Name
- Cine tech Entertainment India (P.) Ltd. Vs. Income Tax Officer (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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Cine tech Entertainment India (P.) Ltd. Vs. ITO (ITAT Mumbai)
In the present case, the concerned machine is a film projector. This is an optical instrument for projecting an image upon a surface. It is a device that projects a beam of light on to a screen for viewing a picture already programmed, fed and input. Though some elements of computer function are necessarily involved, the projector cannot be said to be a machine whose principal output/object/function is achieved only through computer function. Hence, I am of the considered opinion that the film projector in this case...
