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The Chief Commissioner Of Income-Tax vs M/S O.K. Play India Ltd on 25 February, 2011

1.3. We have heard both the sides. In the paper book, the assessee had furnished a list of the account of the software purchased during the year. Having heard the submissions of both the sides and on due consideration of the facts of the case, we are of the considered view that this issue is covered by an order of the Hon'ble Punjab and Haryana High Court rendered in the case of CIT Vs. O.K. Play India Ltd. reported in (2012) 206 Taxman 57 (Punj. & Har.) / (2012) 346 ITR 57 (Punj. &Haryana), wherein it was held as under:
Punjab-Haryana High Court Cites 4 - Cited by 8 - Full Document

Income Tax Officer vs Mr. Samiran Majumdar on 1 August, 2005

An another decision on this issue is pronounced in the case of ITO Vs. Samiran Majumdar (2006) 98 ITD 119 (Kol), wherein the issue was whether printers and scanners being integral part of computer system can be treated as computer for the purpose of allowing higher rate of appreciation. The respected co- ordinate Bench has answered in affirmative. Respectfully following these decisions, we hereby dismiss this ground of the revenue.
Income Tax Appellate Tribunal - Kolkata Cites 3 - Cited by 70 - Full Document
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