UPS entitled to higher rate depreciation @ 60% being accessories and peripherals forming integral part of computer system
April 23, 2016
Income Tax, ITAT, Judgments
In a recent judgment, ITAT Delhi has allowed depreciation on UPS at the higher rate of 60% allowable at computers following Delhi High Court judgment that computer accessories and peripherals such as, printers, scanners and server etc. form an integral part of the computer system and cannot be used without the …