Computer software; works contract of
programming and providing of computer
software; and leasing of computer
software.
9. Computers, computer peripherals ... under:
"From 01.04.1989 to 31.03.1996
20. Computers, micro-computers, computer
peripherals and parts and accessories
thereof.
From 01.04.1996 to 31.03.1998, Entry
function as a computer ancillary. A multi functional machine will be and qualify as a computer peripheral when its main/predominant purpose ... capability of the computer but it does not form part of the core computer architecture. Therefore, a computer peripheral need
Computer to Plate' (CTP).
45. The facts of these grounds are that the assessee claimed depreciation
on computer peripherals ... Computer to Plate which was installed in the factory. The AO
rejected the assessee's contention for allowing depreciation on computer
peripherals
computers. Therefore, it is the submission of the Learned Counsel for the assesses that since the parts of Computer and Computer peripherals ... computer cleaning kits and computer software, has consciously chosen to deny the exemption only to parts of computers and computer peripherals
entire value of the computer systems; that on this corollary the computers which do not need any peripheral equipment if resold should also ... would make Adprint/ORG the manufacturer of computers/computer systems;
(iii) Whether adding of peripherals at the time of supply of computers
direct the respondents to classify the computer based Switches, Hubs and Routers as Compute Peripherals.
Prayer ... petitioner is a dealer in parts and accessories of computer and computer peripherals, and registered on the file of the second respondent, under
Seritec Electronics Pvt. Ltd. vs M/S. Computer Peripheral Solutions on 21 February, 2014
Author: Valmiki J. Mehta
Bench: Valmiki J.Mehta ... Appellant
Through: Mr. Bibakhar Misra, Advocate.
VERSUS
M/S. COMPUTER PERIPHERAL SOLUTIONS ...... Respondent
Through: Mr. C.S. Parashar, Advocate.
CORAM
nature and use in computer data transfer, came to the conclusion that router is a computer peripheral and a device used in conjunction ... capability of the computer but it does not form part of the core computer architecture. Therefore, a computer peripheral need
income
arising from an international transaction shall be computed having
regard to the arm's length price. In this appeal by the Assessee ... addition to the TP adjustments:-
(i) Disallowance of depreciation on computer peripherals
amounting to Rs. 3,19,328/-
(ii) Disallowance of depreciation on leasehold
head computers, sub head printer for Rs. 22,72,510/- being 60%
deprecation amount as application on computer peripheral and
3
not plant ... form an integral part of the computer system. In
fact, the computer accessories and peripherals cannot be used
without the computer. Consequently
