Appendix I

Appendix I — the law in short

What the courts have decided on section Appendix I, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• CIT v BSES Yamuna Powers Ltd — printers, scanners and servers are part of the computer system for the depreciation rate High CourtHelps taxpayerValidity unconfirmed
  The Assessing Officer has taken my printers, scanners and servers out of the computer block and put them in plant and machinery at the general rate. Can I keep them in the computer block?
  Yes. The Delhi High Court agreed with the Tribunal that computer accessories and peripherals such as printers, scanners and servers form an integral part of the computer system and cannot be used without the computer, and so are entitled to depreciation at the rate applicable to computers, which for that year was sixty per cent. The Revenue's appeal was dismissed.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.