TMI Blog2010 (8) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ls 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%. - 1267/2010, 1266/2010 - - - Dated:- 31-8-2010 - CM 15710/2010 CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN Mrs. Prem Lata Bansal, Advocate MANMOHAN, J: For the reasons stated in the application, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the file, we find that the higher rate of depreciation was allowed both by the Commissioner of Income Tax (Appeals) "CIT(A)"] and the Tribunal. In fact, the Tribunal in its impugned order has observed as under :- "The issue involved in this appeal is covered by the decision of Coordinate of the Tribunal as discussed below:- In the case of ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Kol.), ITAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. In the result, the appeal filed by the revenue is dismissed." 4. We are in agreement with the view of the Tribunal 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 syste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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