Routers and switches are to be included in block of `Computer’ entitled to depreciation at the rate of 60 percent

 CASE LAWS DETAILS DECIDED BY: ITAT MUMBAI BENCHES `D’ SPECIAL BENCH : MUMBAI,  IN THE CASE OF: DCIT Vs. Datacraft India Ltd., APPEAL NO: ITA Nos. 7462 & 754/Mum/2007, DECIDED ON July 9, 2010. ORDER PER BENCH 1. In exercise of the powers vested in the Hon’ble President, under section 255(3) of the Act, following question was referred to Special Bench and thus it was placed before us for consideration. “Whether routers and switches can be classified as computer entitled to depreciation at 60% or have to be classified as general plant and machine entitled to depreciation ...