Held that the assessee was entitled to depreciation at 60 per cent. because computers could not be run without their accessories such as UPS, printer, etc.). (AY.2006-07, 2007-08, 2008-09)
Expeditors International (India) Pvt. Ltd. v. Dy. CIT (2022)95 ITR 393 (Delhi) (Trib)
S. 32 : Depreciation-Accessories entitled to higher rate of depreciation at 60 Per Cent.