60% depreciation eligible on UPS forming integral part of computer

Frick India Ltd. Vs DCIT (ITAT Delhi)

Assessee had made a claim of depreciation of Rs 60% on UPS but the AO restricted the claim of depreciation @ 15% only on the UPS and disallowed the excess 45% namely, Rs.50,320/-.

It was submitted on behalf of the assessee that it is settled proposition of law that in the term “Computer” includes paraphernalia and accessories are included reliance was placed on the judgment of Hon’ble Delhi high Court in DCIT vs. Hotel Excelsior Ltd. 141 TTJ 248 (Delhi) and CIT vs. O

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