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Computers are entitled to higher depreciation rate. However in the Act no definition of “computer“ can be found. 


The bench of the Tribunal in [2022] 28 ITR (Trib)-OL 653 (ITAT[Amrit] using common parlance approach arrived a conclusion that ipad is not a computer, hence depreciation at low rate is applicable.  


As per the bench an IPad is a communication device which has close lineage to a smart mobile phone with the its main features being e-mail, whatspp, facetime calls, calls, music, films etc.

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