That ITAT has deleted the addition under Section 69A of the Income Tax Act 1961, holding that the books of account and vouchers were not required in return filed u/s 44AD of the Income Tax Act. (Narendra Kumar Gupta vs. DCIT - ITA No.1186/Del./2023 A Y : 2019-20) That UPS supports a computer system and it is amenable to depreciation at a higher rate of 60 per cent as applicable to computers. (Pr. CIT vs. Nestle India Ltd - 153 taxmann. com 201 (Delhi) JULY 4, 2023 ) That notice issued in SLP against order of High Court that reassessment notices issued for assessment years 2013-14 and 2014-15 under old regime after expiry of six years limitation period were barred by limitation and Notification Nos. 20/2021 and 38/2021, dated 31-3-2021 and 27-4-2021 respectively cannot extend time period provided under proviso to section 149(1). .......