60% depreciation eligible on UPS as Part of Computer & Peripherals

Religare Securities Ltd. Vs DCIT (ITAT Delhi)

The issue under consideration is whether the UPS is considered as essentially part of computer system and depreciation at rate of 60% charged on it?

In present case, the assessee claimed depreciation on UPS @ 60% treating the same to be part of computer and peripherals. But the AO held that UPS is not a part of computer and peripherals and it is eligible for depreciation @ 15% being plant & machinery. Tthe ld. CIT(A) allowe

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