Mobile phone cannot be fixed to a particular place, Depreciation allowable

Rangbahar Vs Commissioner of Income Tax (ITAT Mumbai)

In this case CIT (Commissioner of Income tax), disallowed depreciation on mobiles, as the assessee has not provided ‘the place of installation’ of Mobile Phones. Vide para 18 of the Revision Order of the CIT was of the opinion that the assessee has not provided “the place of installation of assets”, which in this case was of mobile phone was not given and therefore the claim of depreciation was not allowable. Mobile in itself means “able to move or be moved freely or easily

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