Clarity on 32ac, income tax

Any office appliances including computer or computer software,

Specificaly exculded from New plant or Marchinery 

therfore, Not eligible for Investment allowance u/s 32AC.

From simple reading it can be concuded that computer or computer software Not eligible for Investment allowance u/s 32AC.

and still my opinion is same as previous.

According to me also Computer at Factory will also be not eligible for 32AC & Additional Depreciation.....but in guideline answers provided by gurukripa for CA Final DT paper may 2014 they have included the same...so postion is not cleared.... 

hopes so...wait for the suggested answers....

Commercial property is different from "Commercial establishment or Complexes".....so in that case answer given by gurukripa is coorect...even VG sir had taught us the same thing..

Commercial property is different from commercial establishment & Complexes...so ans. given by gurukripa is correct in this case...