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Depn on Computer

N.N.RAJAN (PROFESSIONAL) (243 Points)

01 March 2011

Dear Members,

One of my client has installed a CT Scan system in his hospital and has claimed Depreciation treating as Computer at 60%. But the A.O has rejected the claim and allowed depn. treating it as machinery. When a machine(i.e., computer) which is giving output mostly on manual interverntion and processing that too used in an office is given depn @ 60% why not a CT scan which is fully operating and giving results on its own under a software is given depn at a lowe rate. I came to know that in Mumbai the dept. is taking a different view. Could anyone of you can help in this regard. Atleast please let me know the meaning of computer as per legal decisions?

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U S Sharma (glidor@gmail.com) (21063 Points)
Replied 02 March 2011

computer is an independent system and when attached with some other plant and machinery then it would be treated as component to that only, here the computer has lost its identity and got merged with CT scan system.

A CT scan system is a specified machine used to scan the human body and its parts, it can not be called "computer" by any means, though its running with computer technology, but its distinguished from computer system known to public,

Computerized Tomographic machines are mainly Tomographic machines not mere computers. for your reference the CT machine details are as under

X-ray computed tomography (CT) is a medical imaging method employing tomography created by computer processing.^[1] Digital geometry processing is used to generate a three-dimensional image of the inside of an object from a large series of two-dimensional X-ray images taken around a single axis of rotation.^[2]

CT produces a volume of data which can be manipulated, through a process known as "windowing", in order to demonstrate various bodily structures based on their ability to block the X-ray beam. Although historically the images generated were in the axial or transverse plane, orthogonal to the long axis of the body, modern scanners allow this volume of data to be reformatted in various planes or even as volumetric (3D) representations of structures. Although most common in medicine, CT is also used in other fields, such as nondestructive materials testing. Another example is archaeological uses such as imaging the contents of sarcophagi or the DigiMorph project at the University of Texas at Austin which uses a CT scanner to study biological and paleontologicalspecimens.

The view of AO is right as per rules,

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U S Sharma (glidor@gmail.com) (21063 Points)
Replied 02 March 2011

for an example, how u can distinguish an iphone with computer? both are common in most applications, but iphone is not to be treated as computer as it has its distinguished market identity, and can not be sold or produced as "computer", there are hundreds of computer based gadgets / appliances which are to be used for specific purpose other than the computer, they can not be ranked as computer on mere using the computer based technology.

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