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Tax Depreciation Rate for Wireless Devices in BPOs Set at 25% u/s 32, Not 60% as Contested.
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....Depreciation on wireless devices - @ 25% OR 60% - intelligent wireless systems, which were ideal for BPO office professionals and the said devices were compatible with certain types of PCs only, could be connected to computers via Bluetooth and similar technology - mere connection with computers would not make it part of computers eligible for deduction u/s 32 - depreciation @ 25%....