Film Projector entitled for higher rate of depreciation of 60%

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 cannot be said t...