Scrutiny case - depreciation on computer and peripherals
This query is : Open
29 January 2015
URGENT
Dear all
I have a client who got scrutiny notice and AO argued that in aadhar kit contains printer,finger print scanner web camera etc are not come under computer and peripherals and we argued that as printer,scanner, etc are come under computer and peripherals because these are used only with computers hence these all come under computer & peripherals so,friends please suggest me how to draft a note to AO representing that these are fall under computer &peripherals and also provide case laws for this
Thanks
Dear all
I have a client who got scrutiny notice and AO argued that in aadhar kit contains printer,finger print scanner web camera etc are not come under computer and peripherals and we argued that as printer,scanner, etc are come under computer and peripherals because these are used only with computers hence these all come under computer & peripherals so,friends please suggest me how to draft a note to AO representing that these are fall under computer &peripherals and also provide case laws for this
Thanks
29 January 2015
ITO Vs. Samiran Majumdar (2006) 98 ITD 119 (Kol) wherein the Tribunal allowed depreciation at higher rate by observing as under :
“Therefore, the printer and scanner were integral part of the computer system and were to be treated as computer for the purposes of allowing higher rate of depreciation, i.e., 60 per cent".
“Therefore, the printer and scanner were integral part of the computer system and were to be treated as computer for the purposes of allowing higher rate of depreciation, i.e., 60 per cent".
29 January 2015
sir please suggest me how to draft a note on the said notice
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