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Defination of Computer

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Querist : Anonymous

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Querist : Anonymous (Querist)
22 July 2010 Hello,
Can Any one highlight the defination of computer under Income Tax Act?
Whether it is to be termed as "Data processing unit"? In that case printers and Scanners would be out of Definetion,
or the the above items need to be included in computers

Thank You
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
22 July 2010 Printers and scanners are computers as per Income tax Act,1961 for the purpose of section 32.
Citation :- Case of Samiran Majumdar 280 ITR 74 (Cal-Tri)
The tribunal has given certain reasoning and that can be relied upon for want of a definition in IT Act,1961.
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