2010 (8) TMI 58

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dvocate MANMOHAN, J: For the reasons stated in the application, delay in re-filing the appeal is condoned. Accordingly, application stands disposed of. 1. The present appeal has been filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as "Act, 1961") challenging the order dated 22nd April, 2009 passed by the Income Tax Appellate Tribunal (for brevity "Tribunal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....:- In the case of ITO vs. Samiran Majumdar (2006) 98 ITD 119 (Kol.), ITAT Tata Bench „B‟, has taken a view that the printer and scanner are integral part of the computer system and are to be treated as computer for the purpose of allowing higher rate of depreciation, i.e., 60%. 3.2 The ITAT, Delhi "F‟ Bench in the case of Expeditors International (India) (P) Ltd. Vs. ld. CI....