Depreciation Claim on Iris Cameras Disallowed; Obsolete Without Software, 50% Depreciation Over Two Years Correctly Claimed.

Disallowance of excess depreciation claimed on Iris Cameras - Iris camera without the aid of software is obsolete and it cannot be used in the normal course of business. The assessee has rightly claimed 50% depreciation over a period of two years - AT .....

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