Depreciation on mobile phones - @15% OR 60% - There are smart phones which do function equivalent to the...

Depreciation on mobile phones - @15% OR 60% - There are smart phones which do function equivalent to the computers or much more than a computer, if the functionality of a mobile phone are shown to be more than a communication equipment, perhaps, it may qualify as a computer. However, as no such information is available in the present case, we dismiss the appeal of the assessee - AT .....

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