does smartphone come under the definition of computers?


This query is : Resolved 

25 October 2009 i have bought a smartphone for business purposes.can deduction be claimed at the rate of 60%.can the AO disallow this?

25 October 2009 Smartphone is not a data processing machine. computers are used to process date. Therefore you cannot categorise smartphone as computers. The AO will disallow under that category. It can be claimed as office equipments.


26 October 2009 Agree with expert.


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