https://www.taxtmi.com/caselaws?id=245087 Video conferencing equipment was examined for eligibility to 60% depreciation as computer equipment under the Income-tax Rules. The tribunal accepted that items functionally connected to the computer system could qualify where they operate as integral peripherals, but it distinguished television sets used in the system because they were capable of independent operation and did not form an inseparable part of the computer system. Depreciation at the higher rate was therefore allowed for the video conferencing items other than TV sets, while the claim was rejected for TV sets. en-us Fri, 14 Mar 2014 00:00:00 +0530 Wed, 19 Mar 2014 12:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245087 Video conferencing equipment was examined for eligibility to 60% depreciation as computer equipment under the Income-tax Rules. The tribunal accepted that items functionally connected to the computer system could qualify where they operate as integral peripherals, but it distinguished television sets used in the system because they were capable of independent operation and did not form an inseparable part of the computer system. Depreciation at the higher rate was therefore allowed for the video conferencing items other than TV sets, while the claim was rejected for TV sets. Case-Laws Income Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245087