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2018 (4) TMI 1871 - ITAT AHMEDABADDepreciation on photo-copy machines - @ 15% or 60% - HELD THAT:- We find that the assessee has separately shown photo-copiers and has claimed depreciation @ 15% only. This can be seen from the schedule of fixed assets and depreciation exhibited. The impugned assets on which the dispute arose are multifaceted printers having dimensional functions but at the same time, the impugned assets are printers and are part and parcel of the computer system. The Hon’ble High Court of Delhi in the case of BSES Yamuna Powers Ltd. [2010 (8) TMI 58 - DELHI HIGH COURT] has held that computer accessories and peripherals such as printers, scanners and server, etc., form an integral part of computer system and, hence, they are entitled to depreciation at higher rate of 60%. Thus we direct the A.O. to allow depreciation @ 60%. - Decided in favour of assessee.
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