The Special Bench of ITAT held that router and switches which are necessary for the operation of computer are to be classified as computer and, therefore, entitled to 60% depreciation.

Held in >>> DCIT Vs. Datacraft India Ltd. – 40 SOT 295 (Mum)(SB).
> The Special Bench of ITAT held that router and switches which are necessary for the operation of computer are to be classified as computer and, therefore, entitled to 60% depreciation.

Similarly,
Held in >>> Assistant Commissioner of Income Tax Vs. M/s Caparo Maruti Limited
> The accessories and peripherals purchased during the year under consideration are an integral part of the computer.
> Therefore, the same are entitled to depreciation as a computer @60 % (and not @15 %)...