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1. 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...

2. Revenue versus Capital expenditure - The expenditure incurred on Printer, Scanner and Web Camare cannot be said to be replacement of the spares /defective parts of the...

3. Classification of Cogent Lifescan for Finger Print Scanner - finger printer scanners held to be classifiable only under CTH 8471.

4. Eligibility for the Exemption Notification -Ultra-Sound Scanner system - the scanner has to be considered as the main item and the 'probe', a part of the scanner and a...

5. 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...

6. 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

7. 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...

8. Depreciation on printer - the printer cannot function without the command from the computer - merely because the cost of the printer is abnormally high, the same cannot...

9. Goodwill, a positive reputation built by a concern over a period of time, dep. Allowed.

10. 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...