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2014 (10) TMI 821 - AT - Income TaxDisallowance of depreciation - grievance of the Revenue is that the Commissioner of Income-tax (Appeals) has failed to appreciate that the scanners and printers can be operated even without a computer and hence cannot become part of computer system for being eligible for depreciation at the rate of 60 per cent - Held that - Commissioner of Income-tax (Appeals) has followed the decision of the Special Bench of the Tribunal in the case of Deputy CIT v. Datacraft India Ltd. 2010 (7) TMI 642 - ITAT MUMBAI wherein it is held that routers and switches are to be classified as computer peripherals and depreciation at the rate of 60 per cent be allowed. The Commissioner of Income-tax (Appeals) has also considered the decision of the hon ble Delhi High Court in the case of CIT v. Bonanza 2011 (8) TMI 1058 - DELHI HIGH COURT wherein it was held that depreciation at the rate of 60 per cent. is allowable on computer peripherals. We find that the printers scanners projectors as well as port- switches are all functionally dependent on computers and therefore the order of the Commissioner of Income-tax (Appeals) is in consonance with the precedents on the issue and the learned Departmental representative has not been able to place any other decision to the contrary before us. In view of the same we see no reason to interfere with the order of the Commissioner of Income-tax (Appeals) - Decided against Revenue.
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