You dont need a clarification or case law from anyone for this. The printers normally cannot work stand alone. It is a useless piece of equipment without a PC. Therefore it is a part of the PC. If you have a printer and no PC, you cannot claim depreciation as you will not be able to use the printer. I think that should clear your doubts. Even if you buy it independent of the PC it will be an addition to the Block of Assets for Computer at 60%.