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Networking Equipments Eliigible for Depreciation @ 60%
Case Law Details
- Case Name
- Dy. Commissioner of Income-tax Vs. M/s. Microsoft Corporation India Pvt. Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003-04
- Courts
- All ITAT, ITAT Delhi
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ITAT in assessee’s own case vide order dated 19.11.2010 allowed depreciation @ 60% on ITG networking equipment by observing as under:-
“16. From the above note, it is clear that the above equipment primarily include the routers, switches, modems, etc. which are in the nature of input and output support devices which performs the functions including communication and control and, thus, they are computer hardware when they are used along with computer and when their functions are integrated with `computer’. Such devices used as part of the computer in its functions and, thus, it can be ter...
