Kohinoor India (P.) Ltd. v. ACIT
 129 taxmann.com 396
🔹 Facts of the case:
M/S Kohinoor India Pvt. Ltd (Appellant) filed an appeal in the Appellate Tribunal against the order dated March 14, 2017, passed by the Commissioner of Income-tax (Appeals) (Respondent) in respect of assessment years 2012-13 and 2013-14, posing a question as to whether iPad falls under the ambit of computer or mobile phone. The question is relevant in determining the rate of depreciation if it falls under the definition of the computer because a higher rate of depreciation will be charged whereas if it falls under the definition of mobile phones relatively lower rate of depreciation will be charged.
🔹 Judgement of the case:
The Tribunal, however, opined that an iPad cannot be treated as a computer as it is a communication device having an IMEA number, rather than a computing device. Listing out the main features of the iPad like e-mail, WhatsApp, calls, etc. The Tribunal observed that though the iPad may have some features of a computer, the mere assumption of the assessee is not enough to claim it as a computer and hence, charge depreciation at a higher rate. Hence, held that depreciation should be applicable at a lower rate.