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TMI Blog2014 (11) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness and that is part and parcel of the computer system as decided by the Tribunal in all the subsequent AYs viz., 2003-04, 2004-05 and 2005-06 - the printer and scanner should be treated as an integral part of the system and cannot be used without a computer and depreciation at 60% should be allowed – as such no substantial question of law arises for consideration – Decided against revenue. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting 60% depreciation instead of 25% which is allowable on plant and machinery? 2. The assessment in this case relates to the assessment year 2002-03. The assessee filed its return of income for the assessment year 2002-03 declaring nil income after set off of brought forward business loss and unabsorbed depreciation to the tune of ₹ 1,01,61,875/-. Originally the Assessing Officer accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal. The Tribunal also following the earlier orders in respect of the assessee's own case, decided the issue in favour of the assessee, thereby dismissed the appeal. Aggrieved by the same, the Revenue is before this Court. 3. We have heard Mr.T.Ravikumar, learned standing counsel appearing for the Revenue and perused the materials placed before this Court. 4. The issue that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed by the first Appellate Authority and the Tribunal in the assessee's own case and we find no material or reason to differ from the said finding of fact. Further more, we find that this issue is a pure question of fact and no question of law arises for consideration in this Tax Case (Appeal). Accordingly, this Tax Case (Appeal) stands dismissed. No costs. - - TaxTMI - TMITax - Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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