TMI Blog2018 (4) TMI 1871X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as printers, scanners and server, etc., form an integral part of computer system and, hence, they are entitled to depreciation at higher rate of 60%. Thus we direct the A.O. to allow depreciation @ 60%. - Decided in favour of assessee. - ITA. Nos. 811 & 376/AHD/2017 - - - Dated:- 5-4-2018 - Shri N.K. Billaiya, Accountant Member And Shri S.S. Godara, Judicial Member For the Appellant : Shri Parin Shah, AR. For the Respondent : Shri Prasoon Kabra, Sr. 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 respecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 8339 5003 1251 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arried the matter before the ld. CIT(A) and vehemently submitted that the impugned assets are computer peripherals and therefore the 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 before the lower authorities. Per contra, the ld. D.R. strongly supported the findings of the A.O. 10. We have given a thoughtful consideration to the orders of the authorities below. We find that the dispute arose b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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