https://www.taxtmi.com/caselaws?id=462102 ITAT partially allowed taxpayer's appeal, addressing two key issues:1. DRP-II's non-speaking order regarding international transaction adjustment was set aside. The Tribunal directed DRP-II to issue a reasoned order after providing due opportunity to the assessee, emphasizing the need for substantive reasoning in tax proceedings.2. Depreciation on UPS units was allowed at 60% computer asset rate, following Delhi HC precedent that computer accessories forming integral parts of computer systems qualify for higher depreciation rate. en-us Fri, 23 Nov 2012 00:00:00 +0530 Fri, 23 May 2025 13:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462102 ITAT partially allowed taxpayer's appeal, addressing two key issues:1. DRP-II's non-speaking order regarding international transaction adjustment was set aside. The Tribunal directed DRP-II to issue a reasoned order after providing due opportunity to the assessee, emphasizing the need for substantive reasoning in tax proceedings.2. Depreciation on UPS units was allowed at 60% computer asset rate, following Delhi HC precedent that computer accessories forming integral parts of computer systems qualify for higher depreciation rate. Case-Laws Income Tax Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462102