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2011 (4) TMI 1508 - AT - Income TaxExtract: .......s 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. 6. In result, the appeal is partly allowed.
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