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2010 (11) TMI 115

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....ated:- 26-11-2010<br>ITA No. 524 of 2009 - -<br>Income Tax<br>RAMACHANDRAN NAIR C. N., RAY B. P. JJ Jospeh Kodianthara and Terry V. James for the Appellant. P.K.R. Menon and Jose Joseph for the ....

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....ile phones. The rate of depreciation of 60 per cent. is available to computers and we do not find any ground to treat the communication equipment as computers. In our view, the Tribunal rightly held t....