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TMI Blog2021 (5) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... ot defined in the Act. Therefore, Hon ble High Court viewed that if a particular article falls within the description by the force of words used, it is impermissible to ignore the word description. Thus, the Hon ble High Court held that the printer is integral part of the computer and accordingly held that it is eligible for depreciation @60%. Following the decision of Hon ble Madras High Court, in the instant case, thought the biometric kit is capable of capturing the data, it needs the computer for taking output. Hon ble Mumbai Special Bench in the case of Data Craft India Ltd. [ 2010 (7) TMI 642 - ITAT, MUMBAI] considered the issues of computer and the computer systems and held that router is a networking device, whose software and hardware are customized to the task of routing and forwarding information and held that the switches can be classified as computer hardware when they are used along with the computer and when their functions are integrated with the computer. In simple words, when device used as the part of computer in its functions, then it would be termed as computer. If we apply the reasoning given by the Hon ble Madras High Court and the decision of Hon ble Spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions of ITAT Mumbai in the case of Venture Infotek Global Ltd. V.DCIT (2008- TIOL-526-ITAT-MUM) the AO rejected the contention of the assessee that it is computer and hence, treated the same as plant and machinery and allowed the depreciation @15% as against the claim of 60% and accordingly disallowed the sum of ₹ 1,27,80,000/-. 4. Against which the assessee went on appeal before the CIT(A) and the Ld.CIT(A) held that the AO has demonstrated that the input devices can function independently without computers, therefore, confirmed the addition made by the AO and dismissed the appeals of the assessee. 5. Against which the assessee filed appeal before this Tribunal and relied on the following case laws. i) Data Craft India Ltd. [133 ITJ 0377 (Mum Tribunal)] ii) Jokai India Ltd. [251 ITR 39] iii) Cactus Imaging India (P) Ltd. [2018) 406 ITR 406 (Madras)] iv) Sesa Resources Ltd. [404 ITR 707] v) Saraswat Infotech [ITA No.3606/Mum/2011/A.Y.2008-09] 6. We have heard both the parties and perused the material placed on record. The assessee has purchased biometric devices for Aadhar enrolment, finger print cum iris enrolment used to enroll large groups of peo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th eye rises in less than 2 second. Compliant with NIST SAP level 40% CIS 202 gas near infrared illuminator, led lighting and built in spectral imaging sensitivity control to capture light in the range of 700 to 900 Nino meters. CIS 202 image output meet industry interchange format specification by supporting ANSI NIST Type 47 records, with raw images conformant to ISO 9794-6 rectilinear image standards. 2.3M rm CS500e Live scan system: This is a co print live scan device is a light weight scanner capable of performing rold and flat fingerprint images. 3. Biometric Input Devices: A biometric input device measures a unique physical characteristic of a person. The most common biometric devices are used to input a person s fingerprint into a computer. More sophisticated devices use a camera to input a description of a person s iris (the colored part of the eye). Biometric devices are usually used for security purposes. A record of a person s fingerprint or iris pattern is stored in a database. Later on the identity of a person can be determined by re-scanning the finger or eye and looking up the results of the scan in the database. Biometric devices pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of biometric input security on top of your safety precautions can t hurt. Once you have plugged in your USB fingerprint keyboard or mouse, the computer is locked until your fingerprint is scanned once more and you are authorized by the biometric software running the security program. It won t matter if your biometric devices are unplugged: the biometric software in the computer will keep the computer locked until you have scanned your fingers and gained access to the software. In the end, the biometric input-devices are some of the most practical input systems that you can use to keep your computer safe. The fact of the matter is that a fingerprint input keyboard or biometrics mouse connected to your computer can do far more than anti 34 character pass word, as there is only one person that wil l ever be able to gain access to your computer when you are using these input devices with biometrics integrated for security. 6.3. We find from above that the biometric system functions independently and captures the information, however, it needs to be attached to the computer with software to take the output. Aadhaar enrolment project is to provide unique identification to every ..... X X X X Extracts X X X X X X X X Extracts X X X X
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