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Income Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Computer peripherals and accessories - depreciation @ 60% has ...


Depreciation Allowed at 60% for Computer Peripherals and Accessories per Income Tax Case Laws.

May 30, 2013

Case Laws     Income Tax     AT

Computer peripherals and accessories - depreciation @ 60% has been allowed on computer peripherals. - AT

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  1. Claim of depreciation @ 60% on racks, Xerox machine - AO/TPO directed to verify the actual use and nature of Xerox machines and the accessories that has been considered...

  2. Depreciation of printers @ 60% - computer accessories and peripherals such as printers, scanners and servers form an integral part of the computer system and they cannot...

  3. Disallowance of excess depreciation on computer software - assessee had purchased software being operating system for Windows and claimed depreciation as per Rule 5 of...

  4. Higher depreciation on UPS - assessee claimed depreciation on UPS @ 60% treating the same to be part of computer and peripherals - UPS is an essential part of computer...

  5. Depreciation @ 60% on medical equipment as computers - computer controlled medical equipment can not be equated with computers - normal depreciation to be allowed - AT

  6. Claim of depreciation @ 60% on switches and routers - it can be safely held that the switches and routers as they cannot be used without computer, they form part of...

  7. Claim of higher depreciation of ‘Bizerba weighing scales’ - A photocopy (xerox) machine can also be attached to a computer, however, that does not entitle it for...

  8. Depreciation on xerox machine - at the rate of 15% OR 60% as claimed by the assessee - CIT(A) has granted this rate of depreciation on all other assets, which are...

  9. Rate of depreciation on software - @25% or @60% - computer included computer software. Note 7 of the Appendix, defines computer software as any computer programme...

  10. Rate of depreciation on CCTV cameras - Computer is an integral part of CCTV camera and as such, is eligible for depreciation at the rate of 60% as prescribed for Computers - AT

  11. Extra depreciation on computers – 60% depreciation claim made on video conferencing equipment - entire video conferencing system cannot be the termed as part and parcel...

  12. Depreciation on apple ipad - at the general rate of 15% OR 60% - whether the iPad falls in the definition of computer or mobile phone? - in case the assessee wishes to...

  13. Additional depreciation on ATMs - whether Automated Teller Machines are substantially in the nature of computers - Held Yes - AO directed to allow depreciation @ 60% to ATMs - AT

  14. Depreciation claimed on UPS - @ 60% OR 15% - UPS and printer are integral part of computer and computer software and are eligible for higher depreciation of 60%, but not...

  15. Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

 

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