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TMI Blog2014 (10) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot become part of computer system for being eligible for depreciation at the rate of 60 per cent - Held that:- Commissioner of Income-tax (Appeals) has followed the decision of the Special Bench of the Tribunal in the case of Deputy CIT v. Datacraft India Ltd. [2010 (7) TMI 642 - ITAT, MUMBAI] wherein it is held that routers and switches are to be classified as computer peripherals and deprec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against Revenue. - ITA No.91/Bang/2014 - - - Dated:- 10-10-2014 - SMT. P. MADHAVI DEVI AND SHRI ABRAHAM P GEORGE, JJ. For the Appellant : Dr. K. Shankar Prasad, JCIT(DR) For the Respondent : Shri Cherian K Baby, CA ORDER Smt. P. Madhavi Devi (Judicial Member).- This is an appeal filed by the Revenue against the order of the Commissioner of Income-tax (Appeals)-II, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... total income of ₹ 21,46,17,550. During the assessment proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the Act ), the Assessing Officer (AO) observed that the assessee has claimed depreciation at the rate of 60 per cent. on printers, scanners, port switches, projectors, etc. He observed that these are office equipment eligible for depreciation at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tentions of both parties and the material on record, we find that the Commissioner of Income-tax (Appeals) has followed the decision of the Special Bench of the Tribunal in the case of Deputy CIT v. Datacraft India Ltd. [2011] 9 ITR (Trib) 712 (Mumbai) [SB] wherein it is held that routers and switches are to be classified as computer peripherals and depreciation at the rate of 60 per cent be allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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