https://www.taxtmi.com/caselaws?id=119501 The Tribunal dismissed the appeal, upholding the CIT(A) order that restricted the depreciation rate for routers to 25% instead of the 60% applicable to computers. The decision was based on the distinction that routers, while essential for data communication, do not perform core computing functions like logical, arithmetical, or memory operations independently and are therefore not part of the computer system eligible for higher depreciation. The Tribunal confirmed that routers are part of a computer network, not computers themselves, aligning with the Assessing Officer's initial assessment. en-us Thu, 26 Apr 2007 00:00:00 +0530 Wed, 24 Jan 2024 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119501 The Tribunal dismissed the appeal, upholding the CIT(A) order that restricted the depreciation rate for routers to 25% instead of the 60% applicable to computers. The decision was based on the distinction that routers, while essential for data communication, do not perform core computing functions like logical, arithmetical, or memory operations independently and are therefore not part of the computer system eligible for higher depreciation. The Tribunal confirmed that routers are part of a computer network, not computers themselves, aligning with the Assessing Officer's initial assessment. Case-Laws Income Tax Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119501