Order of CIT(A) allowing higher depreciation is affirmed. Followed, CIT v. Bses Yamuna Powers L td(2013) 358 ITR 47 (Dehi)(HC). (AY.2004-05 to 2008-09)
Asst. CIT v. Cosmo Films Ltd. (2023)106 ITR 10 (SN)(Delhi) (Trib)
S. 32 : Depreciation-Rate of depreciation-Computer accessories and peripherals-Entitled to depreciation at higher rate applicable to computers.