https://www.taxtmi.com/caselaws?id=271716 Routers and switches used in a network may qualify as computer equipment for depreciation where they operate as integral components of a computer system. Depreciation rates under section 32 follow the prescribed schedule; the Act does not define "computer" for this purpose, and the definition of "computer system" in section 36(1)(xi) is confined to that provision. The Information Technology Act definition may guide interpretation but is not controlling. Applying common and commercial parlance, routers and switches that transmit and route data, and function integrally with the computer system, are treated as part of the computer and qualify for the higher depreciation rate. en-us Mon, 11 Jan 2016 00:00:00 +0530 Mon, 15 Feb 2016 00:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271716 Routers and switches used in a network may qualify as computer equipment for depreciation where they operate as integral components of a computer system. Depreciation rates under section 32 follow the prescribed schedule; the Act does not define "computer" for this purpose, and the definition of "computer system" in section 36(1)(xi) is confined to that provision. The Information Technology Act definition may guide interpretation but is not controlling. Applying common and commercial parlance, routers and switches that transmit and route data, and function integrally with the computer system, are treated as part of the computer and qualify for the higher depreciation rate. Case-Laws Income Tax Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271716