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5. Now the assessee has preferred an appeal before the Tribunal and reiterated its contention raised before the Commissioner (Appeals). He has also invited our attention the definition of the computer given in the Cyber Law and Information Technology Act, 2000 with the submissions that the word 'computer' has not been defined under the Income Tax Act and in these circumstances, the computer is to be understood in the light of the definition given in the Cyber Law and Information Technology Act, 2000.According to it, computer means any electronic, magnetic, optical or other high speed data processing device or system which performs logical, arithmetical and memory functions by manipulations of electronic, magnetic or optical impulses and includes an input, output, processing, storage, computer software or communication facilities which are connected or related to the computer in a computer system or computer network. Since the routers is an essential part to connect the two computers and transmit datas from one computer to other, it can only be called to be the part of the computer and eligible for depreciation @ 60 per cent.

7. Having heard the rival submissions and from careful perusal of the Orders of the lower authorities, we find that assessing officer has examined the difference between the computer and routers and according to him, router is a tele-communication device. It is an electronic circuitry, facilitating switching between different computers in a net working environment. Thus, if any information is to be sent or retrieved through several network of computers, a router is the device which links or connects such computers for exchange of relevant data. In other words, a router is an electronic device switched between computers for connectivity. It is a main link which facilitates connectivity between computers in a network which could be Ian or wan. We have also examined the definition of computer given in Oxford Dictionary and other dictionaries. Undisputedly, the computer has not been defined under the Income Tax Act. But, the computer system had been explained in Explanation for the purpose of Clause (ix) of Section 36(1) of the Income Tax Act. According to this Explanation, computer system means, a device or a collection of devices including input and output support devices and excluding calculators which are not programmable and capable of being used in conjunction with external files or more of which contain computer programmes, electronic instructions, input data and output data that performs functions including, but not limited to logic, arithmetic, data storage and retrieval communication and control. While looking to this old Appendix (I) of the I.T. Rules which deals with the percentage of depreciation allowable on different capital assets, we find that depreciation at 60 per cent was allowed only on computers and not a computer system. The word 'computer' has also been defined in the Cyber Law and Information Technology Act, 2000, according to which, computer means, any electronic, magnetic, optical or other high speed data processing device or system which performs logical, arithmetical and memory functions by manipulations of electronic, magnetic or optical impulses and includes an input, output, processing, storage, computer software or communication facilities which are connected or related to the computer in a computer system or computer network. The computer network is also defined under this Act and according to it, a computer network means, the interconnection of one or more computers through the use of satellite, microwave terrestrial line or other communication media. Undisputedly, a router is used to provide a connectivity between the computers and also to process the data from one computer to another. A router of its own does not perform logical, arithmetical or memory functions by manipulations of electronic, magnetic or optic impulses. Without a router, a computer can independently work and perform all functions.