https://www.taxtmi.com/caselaws?id=198581 The Tribunal upheld the Commissioner (Appeals) decision allowing depreciation at 60% for inverter batteries used with computer systems, considering them as integral parts eligible for higher depreciation rates. The Tribunal relied on precedents from the Delhi High Court supporting the depreciation claim, dismissing the revenue's appeal. The judgment was pronounced on 03/01/2017, affirming the allowance of depreciation at 60% for the inverter batteries based on established legal principles. en-us Tue, 03 Jan 2017 00:00:00 +0530 Mon, 05 Feb 2018 07:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198581 The Tribunal upheld the Commissioner (Appeals) decision allowing depreciation at 60% for inverter batteries used with computer systems, considering them as integral parts eligible for higher depreciation rates. The Tribunal relied on precedents from the Delhi High Court supporting the depreciation claim, dismissing the revenue's appeal. The judgment was pronounced on 03/01/2017, affirming the allowance of depreciation at 60% for the inverter batteries based on established legal principles. Case-Laws Income Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198581