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2016 (2) TMI 421 - AT - Income TaxDepreciation on routers and switches - at the rate of 15% OR 60% - Held that:- No doubt the function of the computer, as one composite unit, is to perform logical, arithmetical or memory functions etc., but it is not only the equipment which performs such functions that can be called as computer; All the input and output devices, as discussed which support in the receipt of input and outflow of the output are also part of computer. CPU alone, cannot be considered as synonymous to the expression 'Computer'. The function of CPU is akin to the brain playing a pivotal role in the conduct of the body. As do not call the brain alone as the body, similarly the CPU alone cannot be described as computer. Thus the computer has to necessarily include the input and output devices within its scope, subject to their exclusive user with the computer, as discussed above. If construct the definition of computer only to processing unit, as has been held in the case of Routermania Technologies (P.) Ltd. (2007 (4) TMI 389 - ITAT MUMBAI ), then even the keyboard and mouse etc., will not qualify to be called as computer because these equipments also do not perform logical, arithmetical or memory functions. In the light of the meaning of 'computer' discussed in earlier paras, we are inclined to agree with the view taken by the Kolkata Bench in Samiran Majumdar's case (2005 (8) TMI 293 - ITAT CALCUTTA-B ). Therefore, hold that the routers and switches in the circumstances of the case, are integral part of Computer, entitled to depreciation at the rate of 60 per cent. - Decided in favour of assessee
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