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 )