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Case Law Details

Case Name : Cine tech Entertainment India (P.) Ltd. Vs. Income Tax Officer (ITAT Mumbai)
Appeal Number : IT Appeal No. 4971 (MUM.) Of 2017
Date of Judgement/Order : 05/02/2018
Related Assessment Year : 2013-14
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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 cannot be said to be computer entitled for higher rate of depreciation of 60% applicable for computation. The decisions referred by the ld. Counsel of the assessee were with respect to printer, scanner and router which are altogether different items.

FULL TEXT OF THE ITAT ORDER IS AS FOLLOWS:-

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