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Dy. CIT v. Cadence Design Systems (India) P. Ltd. (2020) 81 ITR 35 (SN) ( Delhi ) (Trib)

S.32: Depreciation —Computer accessories and peripherals integral part of computer system — Entitled to depreciation at sixty per cent.

Tribunal held that computer accessories and peripherals integral part of  computer system. Entitled to  depreciation at  sixty per cent.  ( AY.2003-04, 2004-05)