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2018 (2) TMI 592 - AT - Income TaxClaim of Depreciation on the Film Projector - to be depreciated @ 15% instead of 60% - Held that:- Section 32 of the Act which granted depreciation allowance does not define the word ‘computer’. However, the ITAT Special Bench in the case of Datacraft India Ltd. (2010 (7) TMI 642 - ITAT, MUMBAI) had the occasion to consider the meaning of word ‘computer’. In the present case, the concerned machine is a film projector. This is an optical instrument for projecting an image upon a surface. It is a device that projects a beam of light on to a screen for viewing a picture already programmed, fed and input. Though some elements of computer function are necessarily involved, the projector cannot be said to be a machine whose principal output/object/function is achieved only through computer function. Hence, that the film projector in this case cannot be said to be computer entitled for higher rate of depreciation of 60% applicable for computation. The decisions referred by the assessee were with respect to printer, scanner and router which are altogether different items. In fact, the exposition from Special bench, Mumbai decision in the case of Datacraft India Ltd. (supra) had defined the term ‘computer’ which has clinched the issue in favour of the Revenue. Accordingly, I do not find any infirmity in the order of the authorities below. Hence, I affirm the same. - Decided against assessee.
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