iPad is not a Computer; Not Eligible for Higher Dep as per Income Tax: ITAT

View of Honorable ITAT

• Although iPad may perform some computer operations, its primary aim is to communicate rather than to compute, since its key features include email, WhatsApp, Facetime calls, calls, music, films, and so on.
• In our opinion, the iPad is not a replacement for a computer or laptop, which has a variety of utilities and functions, albeit some of these functions may be shared with the iPad.
• In popular language, the iPad is seen as a communication device with some computer features, and the Apple Store does not sell the iPad as a computer device, but rather as a communication/entertainment device.
• Another reason for considering the iPad to be a communication device is that it has an IMEA number.
• Thus the Tribunal ruled that the iPad is not a computer, and so low-rate depreciation i.e. 15% and not 40% is appropriate.

The Order is given below for referance.