TMI Blog2005 (8) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... he machine in question is not a computer vide his remand report dated 23-12-2004 appearing at page 11 of the assessee's paper book. However, from the fair reading of the Income-tax Inspector's report, we find that the printer and scanner cannot be used without the computer, i.e., they are part of the computer system. Thus. we are of the view that the printer and scanner are integral part of the computer system, therefore, they are to be treated as computer for the purposes of allowing higher rate of depreciation, i.e., 60 per cent and accordingly, we decline to interfere in the order passed by the Ld. CIT(A) on this account. The grounds taken by the revenue are, therefore, rejected. In the result, the appeal stands dismissed. - HO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing Officer deputed an Inspector who visited the assessee's business place and found that the machine of Model OCE 9400 itself is not a computer. It runs with the help of computer. But the computer for its operation does not depend on the said machine and can work independently like any other computer. There is no software loaded in the said machine and it can only run with the help of the software of any other computer. The Inspector, therefore, was of the view that the said machine is an external device attached to the computer with the help of the cables. In the light of the report of the Inspector the Assessing Officer submitted his report that the machine itself is not a computer, therefore, the assessee is not entitled to cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and scanner. He further submits that the assessee has purchased vide way bill and invoices appearing at pages 21 to 29 of the paper book one scanner model 'M' Contex FSS 8300 Copy DSP Full Scale for scanning an AO (36 ) size Drawing/Map/Document for converting paper document into digital document and one Oce 9400 high speed LED Printer with 2 rolls 32MB RAM under frame/stand, firmware, printer, controller, printer drivers, and necessary cable connectors a wide format 36 Laser Printer for printing, engineering drawing/map/other wide document with inbuilt controller. He further submits that the above two items are part of the computer intended to be the device/components - one scanner an input device and a printer an output device. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o sub-section (xi) of section 36(1) of the I.T. Act which reads as under: computer system means a device or collection of devices including input and output support devices and excluding calculators which arc not programmable and capable of being used in conjunction with external files, or more of which contain computer programmes, electronic instructions, input data and output data, that performs functions including, but not limited to, logic, arithmetic, data storage and retrieval, communication and control. 5. We further find that the Institute of Chartered Accountants of India in its study material PEE II Information Technology Paper VI has defined the term computer as follows: The term Computer can logically be applied to any calculati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not which reads at page 1001 as under: It would be seen that the test is whether the subject-matter involved, that is, a building or a structure or a part thereof, constitutes an apparatus or a tool of the trade of the taxpayer or it is merely a space where the taxpayer carries on his business. For this purpose the use which is made of the subject-matter under consideration is to be kept in view, if, as noted above, the building, structure or a part thereof is something by means of which the business activities are carried on, it would amount to a plant but where the structure plays no part in the carrying on of those activities but merely constitutes a plate within which they are carried on, it cannot be regarded as a plant. A Full Bench o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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