‘iPad’ may discharge some computer functions but it isn’t a computer; not eligible for higher dep.: ITAT

INCOME TAX: Depreciation at lower rate is applicable on iPad as it is not a computer. Predominate purpose of iPad is a communication and not a computing device as its main features are email, whatsapp, Facetime calls, calls, music, films etc. Though iPad may discharge some functions of computers, it is not a substitution of computer/laptop, which have various utilities/functions, though some functions may be common with iPad. In common parlance also,

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