Case Law Details
Case Name : Adarsh Coopertaive Urban Bank Ltd. Vs ACIT (ITAT Hyderabad)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Hyderabad
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Adarsh Coopertaive Urban Bank Ltd. Vs ACIT (ITAT Hyderabad)
ATM is a computer telecommunication device that allows Bank Customers to access banking at places other than the normal bank without having to take the trouble to go to the Bank in person and collect the cash as is done under the conventional method of withdrawing money from the Bank and that the ATM Machines are computerized machines which not only allow the customers to withdraw money but they can check the account balance, pay bills, purchase goods and services and therefore, unless it is computerized and linked with the main serve...
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If ATM and accessories fall under the Asset head-Computer for charging of depreciation, what about GPS tracker device fitted in transport vehicles.