The Hon’ble Tribunal held that, if the biometric system is detached from the computer, the same does not serve the purpose for which it is intended. Therefore, held that biometric system is a computer and the depreciation required to be allowed is at higher rate. (AY. 2013-14)
Instrument Technologies v. ACIT (2021) 209 TTJ 675 (Vishakha) (Trib.)
S. 32 : Depreciation-Biometric system’ is a ‘Computer’ and depreciation is to be allowed @ 60%.