Depreciation on r&d equipments

 Please clarify me on the below issueS

"ABC Ltd." is engaged in manufacture of Agricultural Products and for that it has in-house R&D Division  is there. For that purpose, company procured some equipments for research purpose. Whether company can claim depreciation benefit under Companies Act or shall write-off the amount as expense in the P & L A/c in the year of acquisition. However, company claiming 200% depreciation under Sec.35(2AB) of the Income Tax Act, 1961."