TaxTMI 
TaxTMI 
2011 (2) TMI 1575
X X X X Extracts X X X X
X X X X Extracts X X X X
.... assessee is directed against the order of the learned CIT(A)-VII, Ahmedabad dated 15th April, 2008 for assessment year 2005-06, on the following grounds: "1. On the facts and in the circumstances of the case, the CIT(A) has erred in allowing depreciation @ 25% only on VSAT equipments instead of the appellant's claim of depreciation @ 60%, thereby confirming the disallowance of ₹ 21,08,24....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sor in the case of the same assessee for assessment year 2003-04 vide order dated 10-08-2006 held that VSAT equipments are not computer but communication equipments for which depreciation rate applicable to the machinery should be applied. The learned CIT(A) also noted that the facts of this case are same as is considered in earlier years. The order of the AO was accordingly confirmed and the appe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....routers and switches can be classified as computer entitled to depreciation at 60 per cent or have to be classified as general plant and machine entitled to depreciation only at 25 per cent." The Special Bench in view of the decision made in the order stated that it can be said that routers and switches can be classified as computer hardware when they are used along with a computer and when their ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssessee was disallowed. It would, therefore, prove that facts of the case are similar as were considered in the preceding assessment year 2003-04. The similar finding of facts have reached finality in assessment year 2003-04 because the assessee did not challenged the order of the learned CIT(A) before the Tribunal in assessment year 2003-04. Since the facts are identical as has been considered in....