TMI Blog2013 (6) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... see. Depreciation on printers and UPS - 15% or 60% - Held that:- As decided in C.I.T. vs. BSES Yamuna Powers Ltd. [2010 (8) TMI 58 - DELHI HIGH COURT] the depreciation @ 60% on the printers and UPS is to be allowed to the assessee. In favour of assessee. - ITA No. 2729/Del/2012 - - - Dated:- 17-6-2013 - Shri A. D. Jain And Shri Shamim Yahya,JJ. For the Petitioner : Sh. Dinesh Verma, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces of the case, the Ld. Commissioner of Income Tax (A) has erred in directing the Assessing Officer to allow depreciation on printers and UPS @ 60%. 4. The order of Ld. Ld. Commissioner of Income Tax (A) is perverse in law and on facts. 5. The appellant craves leave to add, alter or amend any / all the grounds of appeal before or during the course of the hearing of the appeal. 3. Apropos di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of the income tax returns in this regard. In this situation, we find that there is no justification of making the disallowance in this regard. Accordingly, we uphold the order of the Ld. Commissioner of Income Tax (A) and decide the issue in favour of the assessee. 7. Apropos disallowance on account of depreciation:- On this issue Assessing Officer noted that assessee has claimed deprec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als 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%." 10.1 Accordingly, following the ratio from the above decision of the Hon'ble Delhi High Court, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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