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| The Tax Publishers2020 TaxPub(DT) 0390 (Del-Trib) INCOME TAX ACT, 1961
Section 32(1)
UPS, printer and projector formed part of computer peripherals and accordingly, AO was directed to recompute depreciation in respect of these 3 items at 60%.
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Depreciation - Rate of depreciation - UPS, printer, projector -
Assessee claimed depreciation on UPS, printer, projector @ 60% as applicable to computers. AO held the same as part of office equipment/furniture and fittings.Held: UPS, printer and projector formed part of computer peripherals and accordingly, AO was directed to recompute depreciation in respect of these 3 items at 60%.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2008-09
INCOME TAX ACT, 1961
Section 115JB
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