2014 (10) TMI 821

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..... K. Shankar Prasad, JCIT(DR) For the Respondent : Shri Cherian K Baby, CA ORDER Smt. P. Madhavi Devi (Judicial Member).- This is an appeal filed by the Revenue against the order of the Commissioner of Income-tax (Appeals)-II, Bangalore, dated October 7, 2013 for the assessment year 2009-10. The Revenue is aggrieved by the order of the Commissioner of Income-tax (Appeals) in allowing t....

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....ssessing Officer (AO) observed that the assessee has claimed depreciation at the rate of 60 per cent. on printers, scanners, port switches, projectors, etc. He observed that these are office equipment eligible for depreciation at the rate of 15 per cent. only. Therefore, a show cause notice was issued to the assessee. The assessee, vide submissions dated January 21, 2013 claimed that these items a....

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....nal in the case of Deputy CIT v. Datacraft India Ltd. [2011] 9 ITR (Trib) 712 (Mumbai) [SB] wherein it is held that routers and switches are to be classified as computer peripherals and depreciation at the rate of 60 per cent be allowed. The Commissioner of Income-tax (Appeals) has also considered the decision of the hon'ble Delhi High Court in the case of CIT v. Bonanza wherein it was held th....