Plant or furniture?

Whether Air conditioner should be classified as Office Equipment (Plant) as it gives commercial expidiency or it is electrical fitting as far as income tax is concerned.

The same query is for Gym equipment kept for staff members.

Please advice one above and it will be much more better if I can get reference of any case law.

Please Guide.

Thanks

Replies (1)

Electrical fittings include electrical wiring, switches, sockets, fans and other fittings

Air conditioner is part of plant & machinery. 

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