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TMI Blog2015 (12) TMI 1764X X X X Extracts X X X X X X X X Extracts X X X X ..... es has been held to be a revenue expenditure and is covered in favour of the Assessee by the decision of this Court in CIT v. Samtel Color Ltd. [2009 (1) TMI 26 - DELHI HIGH COURT]. Rate of depreciation on computers and peripherals is covered in favour of the Assessee by the decision of this Court in Commissioner of Income Tax v. BSES Yamuna [2010 (8) TMI 58 - DELHI HIGH COURT]. TPA - ITAT allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tandard one regarding the practice directions issued by this Court for e-filing of the appeals. As has already been observed by this Court in several orders, the practice directions were issued after consultation with the bar and after giving sufficient time for the bar to get acquainted with the requirement of e-filing. Additionally, the Court has also provided scanning machines at the filing cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocking stations and Rack 42u at the rate of 60% when such items do not form part of 'Computers' which are depreciable @ 60% but form part of 'plant and machinery' which are depreciable @ 15%? (iii) Whether the ITAT has not erred in allowing depreciation on computer and peripherals @ 60% when the assessing officer and DRP made disallowance of ₹ 2, 58, 110 i.e. 45% of the tot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of this Court in CIT v. Samtel Color Ltd. [2009] 180 Taxman 82 (Del). 5. Issues (ii) and (iii) concerning the rate of depreciation on computers and peripherals is covered in favour of the Assessee by the decision of this Court in Commissioner of Income Tax v. BSES Yamuna [2013] 358 ITR 47 (Del). 6. As far as Issue (i) is concerned, the Court finds that while the Assessee provides mark ..... X X X X Extracts X X X X X X X X Extracts X X X X
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