2010 (8) TMI 58 - DELHI HIGH COURT

Higher rate of depreciation - computers - printers and scanners - Held that: - computer accessories and peripherals such as, printers, scanners and server etc. form an integral part of the computer system. In fact, the computer accessories and peripherals cannot be used without the computer. Consequently, as they are the part of the computer system, they are entitled to depreciation at the higher rate of 60%.