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Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Claim of depreciation @ 60% on switches and routers - it can be ...


Switches and routers classified as computer peripherals; eligible for 60% depreciation rate.

March 26, 2021

Case Laws     Income Tax     HC

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 peripherals of the computer and entitled to depreciation at 60%. - HC

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