60% depreciation was allowable on printers and routers as same formed part of an Integrated System with Computers

DCIT Vs Genpact India (now merged with Genpact India Pvt Ltd) (ITAT Delhi)

Conclusion : Depreciation was allowed at the rate of 60% on certain computer peripherals such as printers, routers etc., as assets like printers, routers along with other accessories/ peripherals formed one integrated system and would be of no use independently of each other. Therefore, all such facilities from part of computers and hence eligible for depreciation at the rate applicable for computers.

Held : Assessee was engaged in business activities requiring the us

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