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2014 (9) TMI 1105 - AT - Income TaxDepreciation on Point of Sale (POS) systems - Held that:- POS in itself functions like a computer as against any peripheral devices. This ground of appeal is accordingly decided in favour of the appellant in the aforesaid terms and the assessing officer is directed to allow deprecation @ 60% on such POS wherein issue in dispute has been decided in favor of the assessee and against the Revenue, no interference is called for in the valid and reasoned order passed by the Ld. First Appellate. See Commissioner of Income Tax vs. Rajdhani Powers Ltd. [2015 (11) TMI 927 - ITAT DELHI]
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