Depreciation Rate on Display Systems Should Remain at 60% Due to Consistency Principle, Not Reduced to 15.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Depreciation on computer systems on the WDV @60% - display system - AO has reduced the depreciation rate claimed at 60% to 15% - Since assessee was already getting depreciation at 60%, on the principles of consistency depreciation 60% is to be allowed in the impugned assessment years as well. - AT....