Depreciation for Computer Accessories Set at 60%; Assessment Officer's 15% Limit Overturned.

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....Depreciation of printers @ 60% - computer accessories and peripherals such as printers, scanners and servers form an integral part of the computer system and they cannot be used without the computer and therefore they are part of computer system and therefore eligible for depreciation @ 60%.- AO was not justified in restricting the depreciation @ 15% - AT....