The Tribunal held that an uninterrupted power system forms an integral part of the computer system and is eligible for depreciation at 60 per cent. However, a projector is an independent electronic device and is not entitled to depreciation at the higher rate applicable to computers. The Tribunal held that computer software is classified as a tangible asset under the block of “Plant” in Appendix I to the Income-tax Rules and is therefore eligible for depreciation at 60 per cent  (AY. 2008-09 to 2014-15).