Case Law Details
Case Name : Saraswat Info tech Ltd. Vs. ACIT (ITAT Mumbai)
Related Assessment Year : 2008- 09
Courts :
All ITAT ITAT Mumbai
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AR invited our attention to the observations of the revenue authorities, wherein, they had observed that the ATMs were just cash dispenser and projector and not a computer aided peripheral. The A.R. has placed certain photographs along with short descriptions as to how the ATM functions. From the short descriptions, it can be seen that ATM functions entirely through the functions of a computer.
The AR thus invited our attention to the written submission, wherein, the AR pleaded before the revenue authorities that ATM cannot function without the help of a computer and is certainly an important ...
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This judgment is CONFIRMED by BOMBAY HIGH COURT