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| The Tax Publishers2019 TaxPub(DT) 0470 (Del-Trib) : (2019) 197 TTJ 0033 INCOME TAX ACT, 1961
Section 32(1)
Assessee was entitled to depreciation at a rate applicable to computer on POS terminals.
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Depreciation - Rate of depreciation - POS terminals -
Assessee claimed depreciation at a rate applicable to computer on POS terminals. AO disallowed this.Held: Assessee was entitled to depreciation at a rate applicable to computer on POS terminals.
Relied:Pr. CIT-2 v. Connaught Plaza Restaurant (P) Ltd. ITA 542/2016, dt. 20-9-2016] : 2014 TaxPub(DT) 2732 (Del-Trib).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2009-10
INCOME TAX ACT, 1961
Section 37(1)
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