TaxTMI 
TaxTMI 
2021 (5) TMI 97
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....ppeal is taken up for hearing, the stay application of the assessee becomes infructuos, hence dismissed. 2. The only issue in this appeal is with regard to sustaining the addition of Rs. 1,27,80,000/- made by the Assessing Officer (AO) restricting the depreciation on bio metric devices to 15% as against 60% claimed by the assessee. During the assessment proceedings, the AO found that the assessee has purchased biometric devices for Rs. 5,68,00,000/- and claimed the depreciation @60%. Before the AO the assessee submitted that the assessee has purchased the bio metric devices which are computer accessories and they are not useful unless the y are attached to the computer or laptop and hence, the same is to be treated on par with computer and....
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....to enroll large groups of people for certain schemes mostly promoted by Government and NGOs. They are widely used for enrolling citizens by local or central government organizations , UID Aadhar, NPR, National ID projects, World bank and UNESCO schemes. 6.1. In the instant case, the Ld.DR submitted that biometric devices can independently function and are not integral part of computers, therefore, argued that higher depreciation is not allowable. Whereas, the Ld.AR submitted that unless the bio metric devices are attached to the computer, the same cannot function independently and the output cannot be taken. The AO in his order elaborated the Biometrics as under: 3.2. Biometrics is the identification of a person by the measurement of the....
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....age as under: 1. 3MTm CIS 202 High Speed Dual Iris Scanner The above machine is a high speed leis image capture device that can simultaneously capture both eye rises in less than 2 second. Compliant with NIST SAP level 40% CIS 202 gas near infrared illuminator, led lighting and built in spectral imaging sensitivity control to capture light in the range of 700 to 900 Nino meters. CIS 202 image output meet industry interchange format specification by supporting ANSI NIST Type 47 records, with raw images conformant to ISO 9794-6 rectilinear image standards. 2.3M rm CS500e Live scan system: This is a co print live scan device is a light weight scanner capable of performing rold and flat fingerprint images. 3. Biometric Input Devices: ....
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....od choke for upgrading your security is that they are much more difficult to crack than a password or alphanumerical key. Seeing as each person around the world has a unique biometric signature that no one in the world can match, there is little risk that anyone else will be able to dupe the System. In order to crack an input biometric security system, the actual biometrics input signature of the parson will used to be copied and duplicated in order to gain access. Unless you are a millionaire or someone who keeps incredibly sensitive personal information on your computer, it is highly unlikely that a thief will' be interested enough in stealing your data if you use a biometrics computer security system of some sort. Biometric input....
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....s only one person that wil l ever be able to gain access to your computer when you are using these input devices with biometrics integrated for security." 6.3. We find from above that the biometric system functions independently and captures the information, however, it needs to be attached to the computer with software to take the output. Aadhaar enrolment project is to provide unique identification to every citizen of India and to issue identification cards to all the citizens. Without the output the project does not serve the purpose for which it is intended. Thus, without computer system, Aadhar enrolment kit is not useful. 6.4. Hon'ble Madras High Court in the case of CIT Vs. Cactus Imaging India (P) Ltd. [2018) 406 ITR 406 (Madras)]....