Debate on Mobile Phone Depreciation Rate: Should It Be 15% or 60%? Appeal Dismissed Due to Insufficient Evidence.

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....Depreciation on mobile phones - @15% OR 60% - There are smart phones which do function equivalent to the computers or much more than a computer, if the functionality of a mobile phone are shown to be more than a communication equipment, perhaps, it may qualify as a computer. However, as no such information is available in the present case, we dismiss the appeal of the assessee - AT....