Case Law Details
Case Name : ACIT Vs Container Corporation of India Ltd. (ITAT Delhi)
Related Assessment Year : 2003- 2004
Courts :
All ITAT ITAT Delhi
RELEVANT PARAGRAPHS:
40. The accessories and peripherals of computers provide input processing, storage and various output devices. The output devices such as printer, scanner etc. are computer peripherals and form essential parts of PC. These output devices cannot work in isolation and also working on computer system without an output device such as printer would be futile. In view of the above, the claim of depreciation at 60% on printer, scanner and other computer peripherals is completely justified. The claim of depreciation of 60% further gets justified in view of the fact that even compu...
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