https://www.taxtmi.com/caselaws?id=181287 LAN, WAN and ATM equipment are treated as part of a computer system where they cannot function independently and operate only through linkage with the computer and main server. On that basis, such equipment is regarded as integral computer hardware rather than separate assets for depreciation purposes, supporting the higher depreciation rate of 60%. The stated result is that the Revenue's challenge failed and the assessee's claim to depreciation at the enhanced rate on the disputed equipment was confirmed. en-us Wed, 20 Apr 2011 00:00:00 +0530 Wed, 02 Aug 2023 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181287 LAN, WAN and ATM equipment are treated as part of a computer system where they cannot function independently and operate only through linkage with the computer and main server. On that basis, such equipment is regarded as integral computer hardware rather than separate assets for depreciation purposes, supporting the higher depreciation rate of 60%. The stated result is that the Revenue's challenge failed and the assessee's claim to depreciation at the enhanced rate on the disputed equipment was confirmed. Case-Laws Income Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181287