Printers, Routers & Peripherals eligible for depreciation at Computer Rates

Genpact India Private Limited (Successor to Genpact India) Vs DCIT (ITAT Delhi)

In the case of Genpact India Private Limited (Successor to Genpact India) vs. DCIT (ITAT Delhi), the issue concerned the disallowance of excess depreciation claimed on computer peripherals. The ITAT heard both parties’ arguments and reviewed the evidence. It determined that assets like printers and routers, along with other accessories, are integral parts of computers and cannot function independently. Therefore, they are eligible for depreciation at the rate applicable to computers. The decision

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