https://www.taxtmi.com/caselaws?id=271716 Routers and switches used in a network setup were treated as integral parts of a computer for depreciation purposes under section 32. The article explains that the relevant depreciation rates are governed by the prescribed rules, that the special definition of "computer system" in section 36(1)(xi) does not apply to section 32, and that the Information Technology Act definition is only a guide. Applying common and commercial parlance, the devices were examined by function and character; because they support data transmission within the computer system, they can form part of the computer. On the facts, the devices qualified for depreciation at 60% in favour of the assessee. 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 setup were treated as integral parts of a computer for depreciation purposes under section 32. The article explains that the relevant depreciation rates are governed by the prescribed rules, that the special definition of "computer system" in section 36(1)(xi) does not apply to section 32, and that the Information Technology Act definition is only a guide. Applying common and commercial parlance, the devices were examined by function and character; because they support data transmission within the computer system, they can form part of the computer. On the facts, the devices qualified for depreciation at 60% in favour of the assessee. Case-Laws Income Tax Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271716