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    <title>2014 (11) TMI 933 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the decision to allow 60% depreciation on printers and scanners, considering them integral components of a computer system and not operable independently. The court emphasized that this factual finding had been consistently supported by lower authorities in previous assessment years, with no legal question at issue. The Revenue&#039;s appeal was dismissed, affirming the assessee&#039;s entitlement to the higher depreciation rate based on the equipment&#039;s essential role within the computer system.</description>
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      <description>The High Court upheld the decision to allow 60% depreciation on printers and scanners, considering them integral components of a computer system and not operable independently. The court emphasized that this factual finding had been consistently supported by lower authorities in previous assessment years, with no legal question at issue. The Revenue&#039;s appeal was dismissed, affirming the assessee&#039;s entitlement to the higher depreciation rate based on the equipment&#039;s essential role within the computer system.</description>
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      <pubDate>Tue, 18 Nov 2014 00:00:00 +0530</pubDate>
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