https://www.taxtmi.com/caselaws?id=205150 Routers and switches used in conjunction with computers are treated as part of the computer block for depreciation where their predominant function is to facilitate data flow and they operate as integral hardware within the computer setup. The applicable depreciation rate under section 32 depends on the character of the asset in the Rules and Appendix I, and the decisive test is whether the device has independent commercial utility or is merely ancillary to the computer's operation. On that basis, such equipment qualifies for depreciation at 60% rather than as general plant and machinery at 25%. en-us Fri, 09 Jul 2010 00:00:00 +0530 Thu, 28 Aug 2025 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205150 Routers and switches used in conjunction with computers are treated as part of the computer block for depreciation where their predominant function is to facilitate data flow and they operate as integral hardware within the computer setup. The applicable depreciation rate under section 32 depends on the character of the asset in the Rules and Appendix I, and the decisive test is whether the device has independent commercial utility or is merely ancillary to the computer's operation. On that basis, such equipment qualifies for depreciation at 60% rather than as general plant and machinery at 25%. Case-Laws Income Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205150