The Dy. Commissioner of Incometax, Circle6(1)(1), Bengaluru. . Respondent IT(TP)A No.60//Bang/2015 (Asst. Year 200910) The Dy. Commissioner of Incometax, Circle6(1)(1), Bengaluru. . Appellant Vs. M/s Samsung R&D Institute India Bangalore Pvt. Ltd., Bangalore. . Respondent Revenue by : Shri Kapil Hirani, C.A Respondent by : Shri Neera Malhotra, CIT Date of Hearing : 09022017 Date of Pronouncement : 03032017 IT(TP)A No.55 & 60 /B/15 2 ORDER PER LALIET KUMAR, JUDICIAL MEMBER These appeals are filled by the Revenue as well as the assessee against the order passed by the Commissioner of Incometax (Appeals) IV, Bangalore dated 14/11/2014 for the asst. year 200910. First we shall take up appeal of the Revenue. IT(TP)A No.60/Bang/2015 2. The grounds of the appeal raised by the Revenue are as under: IT(TP)A No.55 & 60 /B/15 3 3. Ground No.1 is general. 4. Ground No. 2 pertains to the rate of depreciation of server/networking equipment. The learned authorised representative on the behalf of the assessee had submitted that this issue is covered by the judgment of Hon'ble Madras High Court and therefore this issue is required to be decided in favour of the assessee and against the revenue. The ld Departmental representative relies upon the order passed by the assessing officer. 5. We have noticed that this issue of depreciation of server/networking equipment is covered by the decision of the Madras High Court in the case of Dinamalar Vs. CIT (2016) 74 taxman.com 14 and also the decision of Hyderabad Tribunal in the case of ACIT Vs. Ushodaya Enterprises Ltd., (2013) 33 taxmann.com 381. 6. The decision of Madras High Court in the case of Dinamalar (Supra) held as under : IT(TP)A No.55 & 60 /B/15 4 11. Before the Tribunal, as regards claim of depreciation @ 80%, on "control panel board and transformer", the appellantassessee has contended that the same can be classified under the head, "B.Instrumentation and monetary systems for monitoring energy flows", as mentioned in New AppendixIIII(8)(ix)B and therefore, they are entitled to depreciation @ 80%, as provided under the Act. Considering the arguments of the appellant assessee and the findings of the authorities, the Income Tax Appellate Tribunal, vide order, dated 14.01.2016, in I.T.A.No.2829/Mds/2013, held as follows: 'We find merit in the contention of the Ld. A.R. Control panel board and Transformers are more or less items either falling in the category of "Instrumentation and monitoring systems" as stated in the depreciation schedule in New AppendixIIII(8)(ix)B of Income Tax Rules or "Electrical equipment" as stated in the New AppendixI III(8)(ix)E under the head Electrical Equipments taking into account of the principles of ejusdem generis. Therefore we hereby direct the Ld. Assessing Officer to grant depreciation @ 80% to the assessee on these above stated items.' 12. On the claim of depreciation on computers and computer peripherals, the Tribunal further held, as follows: "We agree with the view of the Ld. CIT (A). Only computer peripherals can be at the most considered as computers for the purpose of claiming depreciation at the rate prescribed in New AppendixIII(5) of the Income Tax Rules. All other items fall in the category mentioned in New AppendixIII(1) of the Income Tax Rules as held by the Ld. CIT (A). Therefore, we do not find any reason to interfere with the order of the Ld. CIT (A) on this issue who has elaborately considered this matter in his order." IT(TP)A No.55 & 60 /B/15 5 13. Being aggrieved by the same, the assessee, has filed the instant Tax Case Appeal, on the following substantia