Held that printer, router, scanner, switches forming integral part of computer system. Entitled to depreciation at 60 Per Cent. Bizerba weighing scales are not part of computer. Not entitled to depreciation at 60 Per Cent. (AY. 2009-10 to 2011-12)
Dy. CIT v. Trinetra Super Retail Pvt. Ltd. (2021) 88 ITR 116 (Mum.)(Trib.)
S. 32 : Depreciation – Rate of depreciation-Printer, Router, Scanner, Switches Forming Integral Part Of Computer System-Entitled To Depreciation At High Rate Of 60 Per Cent.-Bizerba weighing scales- Not part of computer-Not entitled to depreciation at 60 Per Cent.