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2014 (11) TMI 933 - HC - Income TaxRate of depreciation on computer peripherals - Whether the printing machinery, namely printer and scanner, should be treated as an integral part of computer and eligible for 60% depreciation as against 25% - Held that:- The printer and scanner is used as an office equipment in business and that is part and parcel of the computer system as decided by the Tribunal in all the subsequent AYs viz., 2003-04, 2004-05 and 2005-06 - the printer and scanner should be treated as an integral part of the system and cannot be used without a computer and depreciation at 60% should be allowed – as such no substantial question of law arises for consideration – Decided against revenue.
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