Printer in computers


This query is : Resolved 

(Querist)
22 May 2009 My client company Purchases 3 HP printer in last year it shows under the head computers & others and claim depreciation @60% Will it correct? I have doubt why don't we shown under Office equipment Plz clarify me?

22 May 2009 Your client is correct.

22 May 2009 Yes the printers and other peripherals attached to a computer are part of computers, hence the deprecation has to be charged at the rate of 60% on such peripherals. This matter come up for the consideration before the ITAT Kolkata in the case of ITO vs. Samiran Majumdar 280 ITR (At) 74 (Kolkata) and ITAT New Delhi in the case of ACIT vs Continental Carriers (P) Ltd.ITA No. 2137/Del/2008. Where the Hon,ble Courts have decided that the rate of deprecation on computer pheripharals would be 60% as applicable to Computers. For further details you may visit my Blog on CAclub India

22 May 2009 I agree with both the experts.

23 May 2009 Let me explain with some practical example-
1) if you have purchased type writer- in this case there is a seperate existance of type writer,type writer can work seperately with out any connectivity of computer.
2) if you have purchased printer- in this case you cannot seperately use this printer, it form a part of computer, hence the classification made by your client is correct

saikiran (Querist)
27 May 2009 Thaq very much for giving your valuble explanations


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro



Answer Query



Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details