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TMI Blog2014 (9) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income Tax vs. Rajdhani Powers Ltd. [2015 (11) TMI 927 - ITAT DELHI] X X X X Extracts X X X X X X X X Extracts X X X X ..... quot; amounting to ₹ 65,89.449/-. Further revealed that assessee has also claimed depreciation @ 60% on P.O.S amounting to ₹ 28,53,698/-, amounting to ₹ 17.12,213/- as the same put to use for more than 18O days and @ 30% on P.O.S. purchased for ₹ 37,35,752/- for ₹ 11.20,725/- as the same put to use less than 180 days, treating the same as "'Computer" instead of "Accessories". It is seen that these are P.O.S. and not "Computer" i.e. we can say these items as "Computer Accessories". As the depreciation rates mentioned in Appendix-I [rule 5] of I.T. Rules, only computers and computer software will be entitled for depreciation @ 60%. Since as per the I.T. Rules, only the computers and comput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machines supports data sharing through LAN (Ethernet) and also has two USB ports." After considering the submissions made by the counsel of the assessee, as discussed above facts, the assessee company's claim of depreciation @ 60% is disallowed on computer accessories and peripherals i.e. printers and monitors claimed amounting to ₹ 28,32,938/- and the same is allowed @ 25% worked out to ₹ 11,80,394/- treating the same as normal plant and machinery. The disallowance is worked out at ₹ 16,52,544/-." 6. Aggrieved by the aforesaid order of the Assessing Officer dated 30.1.2006, assessee filed an appeal before the Ld. First Appellate Authority, who vide impugned order dated 25.7.2013 had decided the issue in dispute i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical specifications of the POS. The appellant further relied upon the following decisions:- - CIT vs. BSES Rajdhani Powers Ltd. in ITA No. 1266/2010 (Del. HC) - ITO v. Samiran Majumdar: 98 ITD 119 (Kol.) - DCIT v. Data craft India Ltd. 133 TTJ 377 (Spl. Bench). 6.2 Finding on Ground of Appeal No.4 to 4.1 I have considered the submissions made by the appellant and also perused the assessment order passed by the assessing officer. On perusal of the technical specification of POS as filed by the appellant, it is noticed that POS terminal has a processor, minimum of 256 MB memory and also supports MS-DOS and Microsoft Windows. Further, the POS machines support data sharing through LAN (Ethernet) and also have two USB ports. That b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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