TMI Blog2014 (12) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... etc., are all computer peripherals and are accordingly covered under the head 'Computer and Peripherals', which are entitled to depreciation @ 60% - HELD THAT:- The aforesaid finding is essentially a finding of fact. We also find that the issue is covered by the decision of this Court in several cases starting from CIT versus BSES Rajdhani Power Limited [ 2010 (8) TMI 58 - DELHI HIGH COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue under Section 260A of the Income Tax Act, 1961 pertains to Assessment Year 2007-08 and impugns the finding recorded by the Income Tax Appellate Tribunal (Tribunal, for short) in their order dated 13th April, 2012 granting depreciation @ 60% on computers and peripherals instead of 15%, which is applicable to plant and machinery. The finding recorded by the Tribunal is that the laptops, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imited ITA No. 1284/2011. Special Leave to Appeal filed against the said decision was dismissed by order dated 14th February, 2014. We also notice that there is delay of 395 days in re-filing of the appeal. However, as we find that the appeal on merits does not require consideration, we are not inclined to issue notice on the said application. Accordingly, the said application and the appeal wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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