2017 (1) TMI 1532

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....None ORDER PER N.K. PRADHAN, AM This is an appeal filed by the revenue. The relevant assessment year 2010-11. The appeal is directed against the order of the Commissioner (Appeals) - 17, Mumbai and arises out of the order under section 143(3) of the Income Tax Act, 1961 (the "Act''). 2. The sole ground raised by the revenue in this appeal is that the Ld. CIT(A) erred in upholding the c....

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....tached with the computers. They were charging depreciation against the batteries @60% as applicable to the computers. In response to a query raised by the AO, the assessee filed a written submission which has been extracted at page 3 of the assessment order. The AO was not convinced with the same and came to a finding that the batteries have independent existence and therefore restricted the depre....

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....with UPS and which form system for power back up in case of power failure qualify for depreciation @60% or not. We find that a similar issue arose before the Hon'ble Delhi High Court in the case of BSES Yamuna Powers Ltd.(supra). The issue was whether the Tribunal erred in law in allowing depreciation to the assessee @60% on computers accessories and peripherals instead of normal rate of 25%. ....

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....hi "F" Bench in the case of Expeditors International (India) (P.) Ltd. v. CIT [2008] 118 TTJ 652 (Delhi) has held that peripherals such as printer, scanners, NT Server, etc., form integral part of the computer and the same, therefore, are eligible for depreciation at the rate of 60 per cent. as applicable to a computer. 4. Respectfully following the aforesaid decisions of the co-ordinate ....