depreciation of plotter

This query is : Resolved 

02 June 2017 is plotter considered as computer for the purpose of depreciation as per companies act

02 June 2017 Yes as per ACIT Vs Container Corporation of India Ltd. (ITAT Delhi 'B' Bench) depriciation @ 60% is allowed on computer peripherals & accessories

Since plotter is covered under computer peripherals so depriciation can be claimed at 60%



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