UPS and Data drive are to be treated as part and parcel of computer system and depreciation has to be allowed at higher rate of 60 per cent on such items as applicable to computers.(AY. 2008-09)
Eastman Industries Ltd. v. ACIT (2018) 63 ITR 181 (Delhi) (Trib.)
S. 32 – Depreciation –UPS and Date drive part of computer system and eligible for higher rate of depreciation