https://www.taxtmi.com/caselaws?id=169195 The Tribunal dismissed the Revenue's appeal against the Commissioner of Income-tax (Appeals) decision to allow depreciation at a rate of 60% on printers, scanners, projectors, and port-switches. The Tribunal considered these items as integral parts of computer systems, following precedents and legal principles that support their functional dependency on computers. The decision aligned with previous cases where similar equipment was classified as computer peripherals, warranting the higher depreciation rate. The Tribunal found no conflicting decisions presented by the Revenue, leading to the affirmation of the higher depreciation rate for the mentioned equipment. en-us Fri, 10 Oct 2014 00:00:00 +0530 Mon, 06 Apr 2015 22:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169195 The Tribunal dismissed the Revenue's appeal against the Commissioner of Income-tax (Appeals) decision to allow depreciation at a rate of 60% on printers, scanners, projectors, and port-switches. The Tribunal considered these items as integral parts of computer systems, following precedents and legal principles that support their functional dependency on computers. The decision aligned with previous cases where similar equipment was classified as computer peripherals, warranting the higher depreciation rate. The Tribunal found no conflicting decisions presented by the Revenue, leading to the affirmation of the higher depreciation rate for the mentioned equipment. Case-Laws Income Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169195