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    <title>2018 (4) TMI 1871 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeals concerning the denial of higher depreciation on computer peripherals for A.Ys. 2012-13 &amp;amp; 2013-14. It determined that assets like printers integral to the computer system qualified for a 60% depreciation rate, contrary to the Assessing Officer&#039;s 15% contention. The decision emphasized the specific nature of computer peripherals and upheld the Assessee&#039;s claim for increased depreciation, aligning with legal precedents.</description>
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    <pubDate>Thu, 05 Apr 2018 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=295697</link>
      <description>The Tribunal allowed the Assessee&#039;s appeals concerning the denial of higher depreciation on computer peripherals for A.Ys. 2012-13 &amp;amp; 2013-14. It determined that assets like printers integral to the computer system qualified for a 60% depreciation rate, contrary to the Assessing Officer&#039;s 15% contention. The decision emphasized the specific nature of computer peripherals and upheld the Assessee&#039;s claim for increased depreciation, aligning with legal precedents.</description>
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      <pubDate>Thu, 05 Apr 2018 00:00:00 +0530</pubDate>
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