Printer being part of computer system eligible for 60% depreciation

CIT Vs. Cactus Imaging India (P.) Ltd. (Madras High Court)

It can be inferred that the machines ‘computer printers’ under consideration can either be called computers-printers, since a lot of independent functions done by the computers are done by these printers and they can be called an integral part of the computer system. It should be treated as part of the computer and an accessory to the Computer and depreciation at 60% should be allowed.

FULL TEXT OF THE HIGH COURT JUDGMEN

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