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| The Tax Publishers2019 TaxPub(DT) 4612 (Mum-Trib) INCOME TAX ACT, 1961
Section 32(1)
Depreciation on computer peripherals was allowable @ 60%.
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Depreciation - Rate of depreciation - Computer peripherals -
AO treated UPS and printers as plant and machinery, and allowed depreciation @ 15%, instead of 60% claimed by assessee as applicable to computor. Held: Depreciation on computer peripherals was allowable @ 60%.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2010-11
INCOME TAX ACT, 1961
Section 92C
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