Whether printer and scanner is treated as a part of computer

Part of computer.

Printer & scanner are not the part of computer & depreciation rate will be 15% for these item.

CASE LAW DETAILS
Decided by: ITAT, DELHI BENCH `B’: NEW DELHI
In The case of: ACIT v Container Corporation of India Ltd.
Appeal No. : ITA Nos. 2851 & 3680/Del/2007
Decided on: February 27, 2009

SUMMARY OF CASE LAW

Printers, scanners and other peripherals are part and parcel of computer and depreciation against such asset are allowable @ 60 per cent.

I M TOTALLY AGREE WITH THE VIEWS OF R.K. SINGH

Part of computer & 60% Depriciation to be provided....

I answered this question beacause i solved a problem in Institutes' module of Direct Taxes in which Depreciation was claimed @ 15% . 

Also here the case is decided by the Income Tax Appellate Tribunal which may be challenged later. So in my opinion for practical purpose 60% depreciation can be claimed but for the purpose of examination 15% should be used. 

Yes Mr.RK sing is right ,  though the printer & scanner is used to  out put the  data processed thorough computer it can also be used independently. the printer or scanner  has its identity as induvidual machine.

It is advisable to group it under office equipment./ to claim dep @ 15%

Arun

IPCC

yes it is a part of computer                                    

Printer & scanner  may be part of computer and dep could be charged @ 60%

printer and  scanner is part of plant & mach. thatsby there is 15% deprication will be charged.

part of computer only,