https://www.taxtmi.com/caselaws?id=383693 LED wall, projector and related accessories used with a computer or laptop were not treated as computer equipment eligible for 60% depreciation because they were independent electronic devices, not shown to be integral parts of the computer system. Operating an item through software or with a laptop did not by itself make it a computer accessory or peripheral. The higher depreciation claim was rejected, and depreciation at 15% as plant and machinery was sustained. en-us Fri, 26 Jul 2019 00:00:00 +0530 Mon, 29 Jul 2019 09:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383693 LED wall, projector and related accessories used with a computer or laptop were not treated as computer equipment eligible for 60% depreciation because they were independent electronic devices, not shown to be integral parts of the computer system. Operating an item through software or with a laptop did not by itself make it a computer accessory or peripheral. The higher depreciation claim was rejected, and depreciation at 15% as plant and machinery was sustained. Case-Laws Income Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383693