TMI Blog2021 (1) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... asset. It has been treated as photo-state machine without going through literature of the machine supplied by the manufacturer. According to the manual, it is multi-functional printer. Its feature to make photo-state of a paper is an added activity. It is also pertinent to observe that admissibility of depreciation at the rate of 60% is not disputed by the ld.CIT(A). CIT(A) has granted this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowance depreciation at the rate of 15% as against 60% claimed by the assessee on xerox machine WV-5745. 3. Brief facts of the case are that the assessee has filed her return of income on 14.9.2013 declaring total income at ₹ 8,80,560/-. The case of the assessee was selected for scrutiny assessment and notice under section 143(2) was issued and served upon the assessee. On scrutiny of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 857 5,571 Oce plptwave 3,78,000 94,500 2,83,500 Xerox mahines 3,92,030 98,007 2,94,023 Xerox WV_5745 1,89,000 47,250 1,41,750 Total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as printing if attaches with printer. Therefore, the ld.CIT(A) has erred in taking cognizance of the nature of this machinery. He further relied upon the decision of ITAT, Ahmedabad Bench in the case of Smt.Mamta Nirajkumar Agrawal Vs. ITO, ITA No.811 376/Ahd/2017. In this case also, the assessee has given nomenclature of its printer as copier. The Tribunal allowed depreciation at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also pertinent to observe that admissibility of depreciation at the rate of 60% is not disputed by the ld.CIT(A). The ld.CIT(A) has granted this rate of depreciation on all other assets, which are treated as peripheral of the computer. To my mind, this asset cannot be excluded for the reasons assigned by ld.CIT(A). It is to be treated as an integral part of the computer system which helps prin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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