Dismissing the appeal of the assessee the Tribunal held that iPad is a communicating device and not a computer, hence, ineligible for higher rate of depreciation of 60 per cent. Referred Commissioner of Customs v. Dilip Kumar ( 2018 ) 95 taxmann.com 327 (SC) ( ITA No. 234/ 316 /ASR/ 2017 dt. 16 -8 -2021 ) ( AY. 2012 -13, 2013 -14 )
Kohinoor Indian ( P) Ltd v.ACIT (2021) 191 ITD 593 / 129 taxmann.com 396 (Amritsar) ( Trib.)
S. 32 : Depreciation – iPad is a communicating device and not a computer, hence, ineligible for higher rate of depreciation of 60 per cent.