iPad is not a computer, Not eligible for Higher depreciation of 60% : I ITAT

By CA Satbir Singh | August 31, 2021

(Last Updated On: August 31, 2021)

iPad is not a computer,

IN THE ITAT AMRITSAR BENCH

Kohinoor Indian (P.) Ltd.

Assistant Commissioner of Income-tax, Circle-1

LALIET KUMAR, JUDICIAL MEMBER
AND DR. M.L. MEENA, ACCOUNTANT MEMBER

IT APPEAL NOS. 234 & 316 (ASR) OF 2017
[ASSESSMENT YEARS 2012-13 & 2013-14]

AUGUST 16, 2021

Sandeep Vijh, CA for the Appellant. Smt. Ratinder Kaur, DR. for the Respondent.