2011 (12) TMI 608

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....her the computer peripherals like CD writer, Printer, Network Cables, switches, isolators etc. are entitled to depreciation @ 60% or depreciation at the normal rate applicable to plant and machinery. In view of the decision of this Court in CIT v. BSES Rajdhani Power Limited, ITA No.1266/2010, this question has to be decided against the Revenue and in favour of the assessee. It may also be note....