Defination of Computer
This query is : Resolved
Querist : Anonymous
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
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
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.
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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