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2005 (8) TMI 293 - AT - Income Tax
Extract:
.......rt of the computer system, therefore, they are to be treated as computer for the purposes of allowing higher rate of depreciation, i.e., 60 per cent and accordingly, we decline to interfere in the order passed by the Ld. CIT(A) on this account. The grounds taken by the revenue are, therefore, rejected. 8. In the result, the appeal stands dismissed.