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depreciation of plotter

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(Querist)
02 June 2017 is plotter considered as computer for the purpose of depreciation as per companies act
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CA Shubhanshu Jain

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CA Shubhanshu Jain (Expert)
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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