Held that Biometric system is a computer hence is eligible for depreciation at a higher rate. (AY. 2013-14)
Instrument Technologies v. ACIT (2021) 198 DTR 17 (Visakha)(Trib.)
S. 32 : Depreciation-Biometric devices-Computer-Eligible depreciation at a higher rate. [S. 32(1)(ii)]