claim of Investment Allowance on Plant and machinery

Prabhakar Latkan (CA) (76 Points)

08 May 2017  
A listed company has taken substantial expansion and invested a sum of Rs 35 crores This includes capitalisation of electricity​
bill and capitalisation of Interest on Bank loan
Whether company can claim Investment Allowance on entire amount of Rs 35 crores or on only Plant and machinery
Futher company wants to claim Additional Depreciation can company claim both
Please clarify