Sunday, May 25, 2014

[aaykarbhavan] Computer accessories & peripherals also subject to 60% DEPRECIATION




ITAT DELHI - Income Tax
Disallowance on account of depreciation on computer accessories – Held that:- Following CIT vs. BSES Rajdhani Powers Ltd.  DELHI HIGH COURT] - computer accessories and peripherals such as, printers, scanners and server etc. form an integral part of the computer system - the computer accessories and peripherals cannot be used without the computer - they are the part of the computer system, they are entitled to depreciation at the higher rate of 60% - Decided against Revenue.
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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