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1. Classification of Routers and Hubs - goods sold by the assessee, namely, router, is a computer peripheral, falls under Serial No.22, Entry 68 of Part B of I Schedule of...

2. Classification of goods - Computer peripherals - LAN Connection Cable - the term peripheral has been given an expansive meaning and is not restricted to input/output...

3. Claim of depreciation @ 60% on switches and routers - it can be safely held that the switches and routers as they cannot be used without computer, they form part of...

4. Capital gains - nature of land sold - land converted into a barren land to establish an industrial estate - land sold by the assessee through sale deed in favour of...

5. Computer peripherals and accessories - depreciation @ 60% has been allowed on computer peripherals. - AT

6. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

7. Classification of goods - Biozyme - If the commodity is sold, semi-sold, viscous or a mixture of sold and liquid and volume means, if the commodity is liquid or is sold...

8. Classification of tablet computers with calling feature - tablet computer is not comparable with any of the three devices which came to be deleted from sub-heading 8525...

9. Classification of goods - sale of Printer under VAT Act as a Computer peripheral - taxable at 4% or as unclassified items under Schedule @ 12.5%? - although their...

10. Depreciation on xerox machine - at the rate of 15% OR 60% as claimed by the assessee - CIT(A) has granted this rate of depreciation on all other assets, which are...

11. Benefit of Exemption - The mere fact that the AVETCS contains computer system does not make it Computers, Computer Systems or Computer Peripherals. In these...

12. Depreciation of printers @ 60% - computer accessories and peripherals such as printers, scanners and servers form an integral part of the computer system and they cannot...

13. Notification No.20/2003-ST provided exemption for maintenance of computers, computer systems or computer peripherals. Computer software was not exempted by the said...

14. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

15. Classification dispute regarding imported goods "MPC7E MRATE IRB 10G/40G 100 QSFP28-MPC-L3 Line Cards [Router Line Cards]" under Customs Tariff Item (CTI) 8517 69 30 or...