{"id":63834,"date":"2026-08-05T17:21:03","date_gmt":"2026-08-05T11:51:03","guid":{"rendered":"https:\/\/itatonline.org\/digest\/royal-sundaram-general-insurance-co-ltd-v-dy-cit-2025-123-itr-507-175-taxmann-com-427-chennaitrib\/"},"modified":"2026-08-05T17:21:03","modified_gmt":"2026-08-05T11:51:03","slug":"royal-sundaram-general-insurance-co-ltd-v-dy-cit-2025-123-itr-507-175-taxmann-com-427-chennaitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/royal-sundaram-general-insurance-co-ltd-v-dy-cit-2025-123-itr-507-175-taxmann-com-427-chennaitrib\/","title":{"rendered":"Royal Sundaram General Insurance Co. Ltd. v. Dy. CIT (2025) 123 ITR 507 \/ 175 taxmann.com 427 (Chennai)(Trib.)"},"content":{"rendered":"<p>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 &#8220;Plant&#8221; in Appendix I to the Income-tax Rules and is therefore eligible for depreciation at 60 per cent\u00a0 (AY. 2008-09 to 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 32: Depreciation-Computer accessories-Uninterrupted Power System eligible for 60 per cent. depreciation-Projector not part of computer system-Computer software-Tangible asset-Eligible for depreciation at 60 per cent.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63834","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gBA","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63834","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63834"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63834\/revisions"}],"predecessor-version":[{"id":63835,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63834\/revisions\/63835"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}