CIT v. Cactus Imaging India (P.) Ltd. (2018)406 ITR 406/ 256 Taxman 32 (Mad)( HC)

S.32:Depreciation-Printer being a part of computer, is eligible for depreciation at higher rate of 60 per cent.

Dismissing the appeal of the revenue the Court held that ,printer being a part of computer, is eligible for depreciation at higher rate of 60 per cent.  ( AY. 2003-04, 2004-05 )