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TMI Blog2018 (4) TMI 1871X X X X Extracts X X X X X X X X Extracts X X X X ..... D.R. Per N.K. Billaiya, Accountant Member: 1. ITA Nos. 811/Ahd/2017 & 376/Ahd/2017 are two separate appeals by the Assessee preferred against two separate orders of the Ld. CIT(A)-3, Vadodara dated 30.11.2016 & 02.02.2017 pertaining to A.Ys. 2012-13 & 2013-14 respectively. 2. The underlying facts in issues are identical in both the years, therefore both these appeals are taken together and dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11040 2 Digital Multi function 73601 44161 11040 3 Digital Multi function 19162 11497 2874 4 Digital Multi function 34912 20947 5237 S Digital Multi function 27562 16537 4134 6 Digital Multi function 47775 28665 7166 7 Digital Multi function [JI1262 12757 3189 8 Digital paper copier 68250 40950 10237 9 Digital paper copier 68250 40950 10237 10 DVRCard 833 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable rate of depreciation is 60%. 8. After considering the facts and the submissions, the ld. CIT(A) was convinced with the claim of depreciation on Items No. 1 to 13 of the depreciation chart mentioned elsewhere. However, in respect of Items No. 14 to 21, the ld. CIT(A) confirmed the findings of the A.O. 9. Before us, the ld. counsel for the assessee reiterated what has been stated befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imensional functions but at the same time, the impugned assets are printers and are part and parcel of the computer system. 13. The Hon'ble High Court of Delhi in the case of BSES Yamuna Powers Ltd. 358 ITR 47 has held that computer accessories and peripherals such as printers, scanners and server, etc., form an integral part of computer system and, hence, they are entitled to depreciation at hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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