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2016 (5) TMI 1548 - ITAT JAIPURDisallowance on account of depreciation claimed on road/ on road construction while treating it as a building - HELD THAT:- As decided in ow case [2014 (9) TMI 163 - ITAT JAIPUR] allowed the depreciation @ 10% on expenditure incurred on road by considering the amendment made in item number building in depreciation schedule in favour of the assessee. Claim of depreciation on EDP equipments - @ 60% as claimed by the assessee as against the rate of 15% allowed by the AO - HELD THAT:- As decided in own case by holding that the computer peripherals are eligible for the depreciation at the rates applicable to the computer system and following the decision of the Delhi Bench of the Tribunal allow this ground with the directions that the depreciation @ 60% be allowed. Decided against revenue.
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