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Case Law Details

Case Name : NXP India Pvt. Ltd Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2016-17
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NXP India Pvt. Ltd Vs DCIT (ITAT Bangalore)

ITAT Bangalore based on the judgement of Datacraft India Ltd. held that if the networking equipment is used as a part of the computer in its functions, then the same will be classified as computers for the purpose of depreciation.

Facts-

The assessee is among the top 5 MNC employers in the semiconductor space and is a major force in the Indian Semiconductor space and as a contract development s

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