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Barclays Shared Services (P.) Ltd. v. ACIT (2021) 202 DTR 185 /(2022) 216 TTJ 228 (Pune)(Trib.)

S. 32 : Depreciation-Computer peripherals-Entitle for higher depreciation. [S. 32(1(ii)

Held that  computer peripherals is entitle for higher depreciation.

(AY. 2010-11)