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2017 (1) TMI 1532 - AT - Income TaxDepreciation @60% on inverter batteries - whether inverter batteries are not separable part of the computer and can be utilised for other functions as back up batteries and hence not eligible for depreciation @60%? - Held that:- Computer accessories and peripherals such as, printers, scanners and server, etc., form an integral part of the computer system. In fact, the computer accessories and peripherals cannot be used without the computer. Consequently, as they are the part of the computer system, they are entitled to depreciation at the higher rate of 60 per cent. See BSES Yamuna Powers Ltd. [2010 (8) TMI 58 - DELHI HIGH COURT]
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