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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