Home Highlights May 2013 Year 2013 This

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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. 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...

4. 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

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. Depreciation on computer systems on the WDV @60% - display system - AO has reduced the depreciation rate claimed at 60% to 15% - Since assessee was already getting...

8. Depreciation @60% is allowed on UPS instead of 15% being assumed it as part of Computer system.

9. 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...

10. Depreciation on POS terminals - assessee was entitled to the depreciation at 60% on the ground that the equipment was akin to a computer