- Whether “computer” installed together with plant or machinery shall qualify for additional depreciation u/s 32(1) (iia) or not?
- Whether “computer” installed at various places in the factory premises but not with the plant & machinery and supporting the manufacture or production of article or things, shall qualify for additional depreciation u/s 32(1) (iia) or not?
- Whether “server” installed in the computer department used for all the purposes including for production, shall qualify for additional depreciation u/s 32(1) (iia) or not?
- Whether Lap Top used by the production personnel for production purposes shall qualify for additional depreciation u/s 32(1) (iia) or not?
- Since Lap Top is not fixed at one place and can be moved by the person using it for production purposes, from the place where production is made to his office which is situated in office premises or even to his house for doing the production related work. Whether in this case also additional depreciation u/s 32(1) (iia) shall be available on Lap Top or not?
- I some circular or guidelines is issued by the CBDT in this regard , same may also be shared together with any case law which supports the view that additional depreciation u/s 32(1) (iia) shall be available on Lap Top.
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