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2014 (12) TMI 1376 - HC - Income TaxDepreciation on computers and peripherals - @60% OR 15% - finding recorded by the Tribunal is that the laptops, printer, scanner, mouse, IBM san switches, projector, pen drive, network equipment, router pack, desktop with monitor, visual impex etc., are all computer peripherals and are accordingly covered under the head 'Computer and Peripherals', which are entitled to depreciation @ 60% - HELD THAT:- The aforesaid finding is essentially a finding of fact. We also find that the issue is covered by the decision of this Court in several cases starting from CIT versus BSES Rajdhani Power Limited [2010 (8) TMI 58 - DELHI HIGH COURT], CIT versus Citicorp Maruti Finance LImited [2010 (11) TMI 802 - DELHI HIGH COURT] and CIT versus Bonanza Portfolio Limited[2011 (8) TMI 1058 - DELHI HIGH COURT]. Assessee, who is present on advance notice, has drawn our attention to another decision in CIT versus Birlasoft Limited [2011 (12) TMI 608 - DELHI HIGH COURT] Special Leave to Appeal filed against the said decision was dismissed by order dated 14th February, 2014.
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