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Case Law Details

Case Name : Kohinoor Indian Pvt. Ltd Vs ACIT (ITAT Amritsar)
Related Assessment Year : 2012-13 & 2013-14
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Kohinoor Indian Pvt. Ltd Vs ACIT (ITAT Amritsar)

M/S Kohinoor India Pvt. Ltd (Appellant) filed an appeal in the Appellate tribunal against the order dated March 14, 2017 passed by the Commissioner of Income tax (Appeals) (Respondent) in respect of assessment years 2012-13 and 2013-14, posing a question as to whether iPad falls under the ambit of computer or mobile phone. The question is relevant in determining the rate of depreciation, if it falls under the definition of computer because hig

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