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

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…

CA Pratibha Goyal

Aug 31, 2021

Last update on Aug 31, 2021

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.

About Author

CA Pratibha Goyal

Co Founder

CA Pratibha Goyal is Chartered Accountant qualified in 2016, is a Member of The Institute of Chartered Accountants of India having wide experience in the field of Auditing, Taxation, ROC, GST and Secretarial matters etc. She has written over a thousand articles & has made several videos on topics related to Auditing & Taxation. As a Speaker she has delivered various sessions on various branches of NIRC of ICAI.