During the course of assessment proceedings, the Assessing Officer observed that the assessee has claimed depreciation of Rs. 5,40,668/- at the rate of 60% on UPS and computer peripherals. He, therefore, confronted the assessee to explain as to why the depreciation should not be restricted to 15%. Rejecting the various explanations given by the assessee and reclassifying the UPS and computer peripherals as plant and machinery he allowed the depreciation at the rate of 15%. he contention of the appellant was that the main purpose for this instrument is to maintain regular flow of electricity and hence the same is in the nature of power saving energy device.In view of the same, the claim of the appellant for allowing depreciation on the voltage stabilizer and on the UPS @ 80% is not acceptable. Accordingly, this ground of appeal is decided against the appellant.”