Held that UPS supports a computer system and it is amenable to depreciation at higher rate of 60 per cent as applicable to computers. Computer accessories and peripherals Computer accessories and peripherals are used for uninterrupted power supply system integral part of computer system (AY.2009-10)
PCIT v Nestle India Ltd. (No. 2) (2023)457 ITR 216 /294 Taxman 397 (Delhi)(HC)
S. 32 : Depreciation – Rate of depreciation – Computer accessories and peripherals – Entitle to depreciation at 60 percent.